CA.MOHAN RAO MADASU
Reg.Valuer-Securities or Financial Assets
Background
Mohan Rao Madasu, is a Practicing Chartered Accountant as Partner in M M R S AND CO.,Chartered Accountants.Registered Valuer –Securities or Financial Assets and also he has Certificate of Practice for Valuation of Securities or Financial Assets with ICAIRVO.
He has over 11 years of professional experience in various fields such as Valuations, internal audits, statutory audits, Tax audits,TPAudits,payroll audits, stock audits, fixed assets, companies’ secretarial works and other statutory compliance related audits.
He also has a good knowledge in FEMA, Income tax, GST matters.he has rendered Advisory Services relating to IFRS,IND As,US GAAP ,FEMA,GST,Income Tax and Business Takeovers.
The Clients Handled are from the Fields of Manufacturing, Software, Infrastructure, Engineering, Financial Services, Real Estate, Educational, Pharma, Transport etc.,
Qualifications
- Fellow Member of ICAI
- Registered Valuer –Securities or Financial Assets from IBBI
- Valuer Certificate of Practice From ICAIRVO
- Diploma In Information System Audit(DISA) – AT Level
- Certification From ICAI –Forex and Treasury Management
- Certification From ICAI-Forensic Accounting and Fraud Detection
- Certification From ICAI-Concurrent Audit of Banks
- Certifcation From ICAI - Peer Reviewer
1. Under the Companies Act, 2013
| Section / Rule |
Purpose |
Valuation Type |
| Section 62(1)(c) |
Issue of shares on
preferential basis |
Valuation of equity shares |
| Section 192 |
Non-cash transactions with
directors |
Valuation of
consideration/assets |
| Section 230–232 |
Scheme of compromise,
arrangement, or
amalgamation |
Valuation of shares,
business, or undertaking |
| Section 247 |
General provision for
valuation by Registered
Valuer |
Fair Value/Market Value |
| Section 281 |
Valuation of assets during
liquidation or winding up |
Valuation of
securities/assets for
distribution |
2. Under SEBI Regulations
| Regulation |
Valuation Requirement |
| SEBI (ICDR) |
Valuation of shares for IPO, preferential
allotment |
| SEBI (SAST) |
Pricing for open offers and takeovers |
| SEBI (LODR) |
Related party transactions at arm’s length
pricing |
| SEBI (Delisting Regulations) |
Exit price determination via reverse book-
building or valuation methods |
3. Under FEMA (Foreign Exchange Management Act)
| Scenario |
Who Can Do It |
Valuation Basis |
| Issue/Transfer of shares
to/from non-residents |
Registered Valuer /
Category-I Merchant
Banker |
Fair Value as per
internationally accepted
methods |
4. Under Insolvency and Bankruptcy Code (IBC)
| Usage |
Purpose |
| CIRP / Liquidation Process |
Valuation of securities, financial
instruments of Corporate Debtor |
| For CoC Decision-Making |
Fair Value & Liquidation Value by 2
Registered Valuerss |
5. Other Common Valuation Types
| Valuation Type |
Use Case |
| Equity Valuation |
Business combination, funding, share
transfer |
| Preference Share Valuation |
Issue, conversion, or buyback |
| Convertible Instruments |
CCDs, debentures, ESOPs |
| Business Valuation |
Mergers, acquisitions, investment |
| Intangible Asset Valuation |
Goodwill, brand, patents (if under financial
instruments) |
| Swap Ratio Determination |
In amalgamations/mergers |
| Valuation for Buyback |
Fair value of securities under buyback
regulations |
Note: All valuations under the Companies Act must be carried out by a Registered Valuer as per Rule 17 of Companies (Registered Valuers and Valuation) Rules, 2017.