Which of the following statements regarding the revised capital restructuring guidelines for CPSEs is/are correct?

1. The guidelines are effective from Financial Year 2025-26 and include Public Sector Banks (PSBs) and insurance companies.
2. CPSEs must pay a minimum annual dividend of 30% of Profit After Tax (PAT) or 4% of net worth, whichever is higher.
3. Listed CPSEs with market prices exceeding 150 times the face value for six months may consider share splits, with a 3-year cooling-off period between splits.