When a court orders a buyout at a valuation in an oppression suit, the appropriate adjustment for company expenditure on litigation costs is not a simple add-back but an amount sufficient to ensure the purchase price is not affected by the expenditure having occurred. The valuation process is part of the working out of the buyout order, and liberty to apply should be framed broadly. The usual order that the oppressor pay costs of the valuation process is not displaced by the existence of an earlier reasonable offer that became unavailable, or by the oppressed party's conduct partly causing the oppression. Where a judgment for a fixed sum has been entered without reservation, interest cannot subsequently be stopped, but the same result can be achieved through purchase price adjustment.
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