While recognising valuation as central to value maximisation and stakeholder decision-making, the amended regulations standardise valuation report formats, mandate harmonised valuation standards across processes, expand the definition of fair value to include tangible and intangible assets with underlying synergies, and introduce a Coordinating Valuer to ensure enterprise-level assessment. Additionally, disclosure norms in the Information Memorandum have been expanded to include details of unclaimed allottees, receivables, joint development agreements, and assets under attachment by enforcement agencies.