Valuation requirements in liquidation: two independent registered valuers to determine average realisable value for asset or business sales. The amendments replace the sale regulation to permit liquidators to sell assets standalone, in slump sales, as sets, in parcels, the corporate debtor or its business as a going concern, provided assets subject to security interest are sold only after relinquishment to the liquidation estate. Valuation is prescribed: existing resolution-stage valuations are averaged; otherwise the liquidator must appoint two registered valuers within seven days, who independently submit realisable-value estimates after physical verification, and the average of those two estimates constitutes the sale value.