Example sentences of "[noun] [am/are] valued at the " in BNC.
Next page| No | Sentence |
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| 1 | Current asset investments are valued at the lower of cost and net realisable value , although for transferable securities held as current assets the higher of cost and market value may be adopted . |
| 2 | Stocks and work in progress are valued at the lower of cost , including appropriate manufacturing overheads , and net realisable value . |
| 3 | Stocks are valued at the lower of cost and net realisable value . |
| 4 | Stocks are valued at the lower of cost and net realisable value . |
| 5 | Stocks are valued at the lower of cost and net realisable value . |
| 6 | In order to conform with SSAP9 , companies must include a note in their accounts to the effect that : ’ Stocks are valued at the lower of cost or net realisable value . |
| 7 | In order to conform with SSAP9 , most companies include a note in their annual accounts to the effect that : ’ The individual parcels of freehold land held for development are valued at the lower of cost or estimated net realisable value . |