Valuation and evaluation matrix mandated; resolution professionals must appoint independent valuers and disclose confidential fair and liquidation values. Resolution professionals must promptly appoint two independent registered valuers to determine fair value and liquidation value using internationally accepted valuation standards after physical verification; a third valuer may be engaged if estimates diverge materially and the average of the two closest estimates will be used. Valuers with specified relationships to the professional or debtor are disqualified. The resolution professional shall provide fair and liquidation values to committee members and prospective applicants only on receiving confidentiality undertakings, and both the resolution professional and valuers must maintain confidentiality.