Question about Valuing Assets, Especially Land, of Banks, hotels and tourism sector.

Hi everyone, I'm trying to understand how banks and other financial institutions value their assets, particularly land. Is land of Nepal bank limited(NBL), Soaltee Hotel (SHL) are fairly valued or what?
Could someone explain the process to me in simple terms? I'm curious about factors like how they determine the value of land holdings, what's their actual valuations . Any insights or resources you could share would be greatly appreciated! Thanks in advance!