As far as the 'valuation report' goes, at some point a "value judgement" should be made (along with a "reserve", or simply use a low number). THEN MOVE FOR-WARD!!!
Holding up/DE-laying "audited financials" time and time again becomes NON-"sense"! If after being RE-"leased" other adjustments become necessary, so be it --- HANDLE THEM THEN!!!
As far as "opening numbers" for the TDGI 'shell' --- the same thing applies. Start with SOME "THING" (after ALL of this 'time')
--- AND GO FROM THERE!!! WITH FUTURE "ADJESTMENTS"/"NOTES" as may be-come necessary!!!
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I typed "ADJESTMENTS" at first (in "error") and was going to change it to what I meant as: "ADJUSTMENTS".
But then I "thought" that may-be they'll make a movie called:
"ADD-JEST-MEANTS". So I DE-cided to leave it.