The currently low long term interest rates will generate substantial savings for the Company and should be factored into [/b]Valuation. “In determining debtor's value, for plan confirmation purposes, bankruptcy court should objectively assess debtor's creditworthiness and attractiveness as investment as of prospective effective date of plan by taking a market-accepted risk-free interest rate or rate of return and adding to that a risk premium determined by court based on specific risks shown by evidence, a process under which court may look to the market at most as an item of evidence, and not as dispositive gauge of interest rates debtor ought to pay or investment return that debtor ought to provide”. In re Mirant 334 B.R. 800, 824 (Bankr. N.D. Tex. 2005)
'Courts of bankruptcy are essentially courts of equity, and their proceedings inherently are proceedings in equity.'
