1.   The valuer shall establish an inventory of all identifiable and contingent assets owned by the CCP.

That inventory shall include assets for which the existence of associated cash flows is demonstrated or can reasonably be expected.

2.   The CCP shall make available to the valuer a list of all claims and contingent claims against the CCP.

That list shall categorise all claims and contingent claims according to their priority under normal insolvency proceedings. The valuer shall be allowed to enter into arrangements for specialist advice or expertise as regards the consistency of the ranking of claims with the applicable insolvency law.

3.   The valuer shall separately identify encumbered assets and claims secured by those assets.