Net Assets @ BV is the value of net operating assets at book value (i.e. at cost basis) to be acquired by the buyer. The amount is the sum of Operating Cash, Fixed Assets @ Book Value, Accounts Receivables, Inventory and Other Misc. Assets, minus Accounts Payables and Other Misc. Liabilities.

Net Assets @ FMV is the value of net operating assets at fair market value (to be more precise it is at allocated value) to be acquired by the buyer. The amount is
the sum of Operating Cash, Fixed Assets @ Fair Market Value, Accounts Receivables, Inventory and Other Misc. Assets, minus Accounts Payables and Other Misc. Liabilities.