Valuation of debts set at the date of the winding-up order or, if earlier, the voluntary winding-up resolution. The rule fixes the temporal point for assessing claims against a company: debts and claims are to be valued, as far as practicable, at their value on the date of the winding-up order; if a voluntary winding-up resolution was passed before presentation of the petition, valuation is to be made as of the date of that resolution.