definiens: shall mean the positive difference between : ( A ) the book value of the total current assets of Dock, excluding ( 1 ) cash and cash equivalents, ( 2 ) inter- company indebtedness of Shareholder or other affili ates of Dock to Dock, ( 3 ) prepayments of any taxes for whic h Shareholder is liable, ( 4 ) prepaid premiums for i nsurance maintained for Dock by Shareholder and/or its affil iates other than Dock and ( 5 ) any receivable relate d to any insurance proceeds ; ( B ) the book value of the current liabilities of Dock ( including Taxes ), excluding ( 1 ) all bank debt of D ock, ( 2 ) inter - company indebtedness of Dock to Shar eholder or its other affiliates, ( 3 ) all taxes payable by a ny person other than Dock, and ( 4 ) premiums payable for insurance maintained for Dock by Shareholder and/or its affiliates other than Dock