Fair value and liquidation value valuation framework governs registered valuers, coordination, and confidentiality in pre-pack insolvency Fair value and liquidation value under the pre-packaged insolvency resolution framework are determined through registered valuers appointed for each asset class of the corporate debtor, with a coordinating valuer designated for computation of fair value. The valuers must explain their methodology, physically verify inventory and fixed assets, and submit reports in accordance with notified valuation standards. The coordinating valuer computes fair value after considering the asset-level values and underlying synergies, while liquidation value is the aggregate of the asset-class estimates. The resolution professional must share both values with committee members only against a confidentiality undertaking, and confidentiality must be maintained.