Valuation confidentiality: fair and liquidation value must be provided to committee members only after a confidentiality undertaking. Fair value and liquidation value must be estimated by the registered valuer after physical verification and computed in accordance with internationally accepted valuation standards, then submitted to the resolution professional. After receipt of resolution plans, the resolution professional shall provide those values electronically to each committee member only upon receipt of an undertaking to maintain confidentiality, refrain from causing undue gain or loss, and comply with the Code's confidentiality requirements; the resolution professional and registered valuer must maintain confidentiality.