Fair value and liquidation value determination: coordinated registered valuer estimates guide insolvency resolution, subject to confidentiality. Regulation 39 requires appointment of registered valuers by asset class with a coordinating valuer for each set; valuers must physically verify assets, explain methodology to the committee, and submit valuation reports per Board standards and format. Coordinating valuers consolidate asset-level fair values and synergies. The corporate debtor's fair value is the average of two coordinating valuers' estimates, and liquidation value is the average of two registered valuers' estimates per asset class. Distribution of values to committee members is subject to confidentiality undertakings, and valuers and the resolution professional must maintain confidentiality.