For all you non accounting folks - your shares are worth 23c per today's deal.
The 10c is a dividend that will be paid to all those shareholders who hold the shares at the time of closing.
The remaining share value is EQUAL TO THE value of the cash which is the asset on the balance sheet. If all goes topsy-turvy, you get 13c back on top of the 10c!
Anyone trying to convince you otherwise is trying to rip you off by buying your shares cheap.
For eg: if you sell at 17c, the buyers get 10c dividend as well as get to keep a premium of 6c (23c value of your share less 17c purchase price).
Use your own intelligence.