MCQ

The owners of a private company wish to dispose their entire investment in the company. The company has an issued share capital of $1m of 0.5 nominal value ordinary shares. The owners have made the following valuations of the company's assets and liabilities NCA (book value) $30m CA $18m NCL $12m CL $10m The NRV of NCA exceed their book value by $4m. The current assets include $2m of accounts recievable which are thought to be irrecoverable. What is the minimum price per share which the owners should accept for the company? Sir I have understood this question and also that we have to use net assets valuation method in this, however the only thing which is confusing me in this question is that while calculating net assets value they have considered NRV of NCA instead of the book value. Can you please explain me this?