That is not true. Bankruptcy cases often use those numbers to help determine the value of a company.
The judge will take into account that the POR has the bondholders receiving 8 cents on the dollar while they are paying 110 cents on the dollar. That is part of the AHEC's argument, the bondholders know the true value of the company and are buying bonds accordingly. The open market has and will continue to be used as a valuable measuring stick in these cases.
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