Fair value determination updated: dual valuers, coordinating valuers, third valuer option, and averaging for final valuation. The amendments revise fair value to include total estimated realizable value of all assets and their synergies; require the resolution professional to appoint two sets of registered valuers within seven days but not later than the forty seventh day to determine fair value and liquidation value; structure valuation by asset class with coordinating valuers consolidating asset valuations after physical verification and committee briefing; permit a third set of valuers if two estimates differ significantly (twenty five per cent or more); average the two closest estimates for final fair value and liquidation value; mandate Board format valuation documentation; and expand information memorandum disclosures including treatment of non claiming allottees in real estate projects.