A (Individual Insolvency Professional), is associated for last 10 years in the field of Insolvency Professional. Current Assignment Load as on 1st January 2026 as follows: 3 Liquidations: Companies L 1 , L 2 , L 3 (admit

Number of Assignments According to Regulation 7B of the Insolvency and Bankruptcy Board of India (Insolvency Professionals) Regulations, 2016, an insolvency professional who is not an insolvency professional entity, shall not at any point of time, have more than ten assignments in aggregate as interim resolution professional and resolution professional in a corporate insolvency resolution process and as a liquidator in a liquidation process, of which not more than three assignments shall have admitted claims exceeding one thousand crore rupees each: Provided that an insolvency professional who is not an insolvency professional entity, already holding more such assignments than the limit specified in this regulation on the date of commencement of Insolvency and Bankruptcy Board of India (Insolvency Professionals) (Second Amendment) Regulations, 2025, shall not accept any such new assignment until the number of his ongoing assignments falls below the limit specified in this regulation." Current Assignments: 3+2+2 = 7 (Maximum 10 assignments allowed) Large Assignments: admitted claims > ₹1000 Crore is 2 (maximum 3 such assignment allowed) Scenario A: to act as RP for new three companies, admitted claims of ₹750, ₹850 & ₹950 Crore, therefore total assignments = 7+3 = 10 is within the limit, and Large Assignments remains 2 (i.e., not more than 3) within the maximum limit, hence new assignments from T group can be accepted. Scenario B: to act as Liquidator for new three companies with admitted claims of ₹900, ₹950, ₹1050 Crore, therefore, total assignments = 7+3 = 10 within the limit, and Large Assignments 2+1 = 3 (i.e., not more than 3), within the maximum limit, hence new assignments from R group can be accepted. Scenario C: to act as Liquidator for new two companies with admitted claims of ₹1050, ₹1100 Crore, therefore, total assignments = 7+2 = 9 within the limit, and Large Assignments 2+2 = 4 (i.e., more than 3), not within the maximum limit, hence new assignments from U group cannot be accepted. Therefore, any of the offer from Scenario A or B, can be accepted.