Multiple high-authority and relevant sources indicate that Paramount Skydance has made a revised proposal to acquire Warner Bros. Discovery, and that the Warner Bros. Discovery board has deemed this proposal a 'Company Superior Proposal.' There is a credible news report quoting executives that describes the deal as valued at $110 billion, and reputable industry coverage mentions a figure exceeding $110 billion. While the official corporate disclosures confirm receipt and positive assessment of the proposal, they do not explicitly state the deal has been formally signed; however, press reports characterizing an 'agreement' at the quoted valuation strengthen the likelihood. No credible sources directly contradict the claim, though some corporate filings stop short of confirming finalized contractual terms. The most reasonable conclusion, given the convergence of authoritative announcements and independent reporting, is that the statement is very likely true with a small residual uncertainty due to the distinction between a signed binding agreement and publicly disclosed acceptance of terms.