Regulation 38

the valuer’s assessment of what each pre‑resolution creditor or pre‑resolution shareholder would have received had winding up proceedings been commenced against the Division 11 FI immediately before the resolution date;

the valuer’s assessment of what each pre‑resolution creditor or pre‑resolution shareholder has received, is receiving, or is likely to receive —

as a result of one or more of the actions mentioned in section 122(2) of the Act; or

as compensation under the law of a foreign country or territory governing the foreign resolution, if applicable;

an explanation of the key methodologies and assumptions adopted by the valuer in making the assessments in paragraphs (a) and (b), the reasons for their adoption, and the sensitivity of the respective assessments to these methodologies and assumptions;

any source of uncertainty in the valuation that is inherent in the valuer’s assessment.