AGO the Bargain Purchase, page-6

All values taken from 2017 annual report, page numbers referenced
http://www.atlasiron.com.au/site/PDF/8211_1/2017AnnualReporttoshareholders

Share capital pg.67 9,260,788,000 shares
Total equity pg.42   $322,248,000
DTA pg.62-63 $508,820,000

Equity inc DTA: $322,248,000 + $508,820,000= $831,068,000

Fair value per share = (Equity inc DTA) $831,068,000 / (Share capital) 9,260,788,000 shares

=$0.089 per share when DTA included in equity

without DTA = (equity) $322,248,000/9,260,788,000 shares
=$0.035 per share

If a takeover happens then DTA will be recorded on the combination, therefore, a fair offer should include DTA.