NAV at group and company level

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#1
Why some companies are having lower group NAV than Company NAV ? ( Guoco Leisure is one such company )
and why some are having higher group NAV than company NAV ?
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#2
Some associates or subsi may have net liabilities or
big accumulated losses from some big writeoffs.

The above may also occurs at holding co levels.
"... but quitting while you're ahead is not the same as quitting." - Quote from the movie American Gangster
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