The total offer price to Symbion shareholders has an implied value per share of between $4.23 and $4.43. The revised proposal is subject to approval by Healthscope and Symbion shareholders and rulings from the Australian Taxation Office on tax liabilities related to the sale of the diagnostics business and the distribution of Healthscope shares to Symbion holders. Mr Cooke said Symbion shareholders would realise a value of $2.52 billion to $2.65 billion for the diagnostics businesses, with Healthscope to issue shares and assume Symbion's debt of about $900 million.