Insolvency resolution process costs defined to include supplier dues, professional fees, expenses and committee approved costs. Insolvency resolution process costs are defined to include amounts due to suppliers of essential goods and services; fees and out of pocket expenses of authorised representatives and facilitators; amounts due to persons whose rights are prejudicially affected by the moratorium; a fee payable to the Board; expenses of the interim resolution professional as ratified; expenses of the resolution professional as fixed under the regulations; and other costs directly relating to the corporate insolvency resolution process approved by the committee.