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.

Liquidation process: liquidators must file prescribed forms and enclosures on the Board's electronic platform within set timelines.
Amendment requires liquidators to file prescribed Forms and enclosures on the Board's electronic platform within stipulated timelines, substituting clause (1) of regulation 47B to make electronic submission mandatory and time-bound for the liquidation process.