Under the existing framework, Gold and Silver Exchange Traded Funds (ETFs) value holdings based on AM fixing prices of the London Bullion Market Association (LBMA), adjusted for metric and currency conversions, transportation costs, customs duty, taxes, levies, and notional premium or discount for domestic valuation. It has been decided that polled spot prices published by recognized stock exchanges may be used for valuation. As stock exchanges operate under regulatory transparency and compliance norms, this approach will reflect domestic market conditions and ensure uniformity in valuation practices.