Regulatory fee on resolution plans where recoveries exceed liquidation value, plus fee on professional service costs payable to Board. A regulatory fee is payable to the Board where an approved resolution plan yields a realisable value to creditors exceeding liquidation value, applicable to plans approved on or after the commencement date. Additionally, a regulatory fee is payable on the portion of insolvency resolution process costs for hiring professionals or other services by the interim resolution professional or resolution professional, with payment to be made in the manner specified for insolvency professional fee collections.