Section 2(1)(n) in Insolvency and Bankruptcy Board of India (Fast Track Insolvency Resolution Process for Corporate Persons) Regulations, 2017
(n)[ "liquidation value" means the estimated realizable value of the assets of the corporate debtor, if the corporate debtor were to be liquidated on the insolvency commencement date;] [Substituted by Notification No. IBBI/2017-18/GN/REG 025, dated 7.2.2018 (w.e.f. 14.6.2017)]