Example sentences of "[noun pl] [am/are] [verb] at [art] [adj -er] " in BNC.

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1 The investments are reported at the lower of cost and net current value , the latter based on the enterprises ' most recent accounts .
2 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 .
3 Jobclubs are aimed at the younger and less skilled end of the market .
4 Even if the two lists are merged at a later date , the historical traditionally positive attitudes toward the European languages may continue to permeate the philosophy underlying the education system ( including the curriculum and examinations ) .
5 The similarity continues if people or animals are examined at a later stage .
6 Would this lead to the principle of differentiation being accepted but used for different purposes , so that the goals of interest groups , rather than social welfare , dictate which commodities are taxed at a lower rate ?
7 Stocks are stated at the lower of cost and net realisable value .
8 Stocks are stated at the lower of cost and net realisable value .
9 Stocks are valued at the lower of cost and net realisable value .
10 Stocks are valued at the lower of cost and net realisable value .
11 Stocks are valued at the lower of cost and net realisable value .
12 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 .
13 Prize money in Britain covers only about one quarter of these costs , which is why some owners are looking at the larger prizes available in other countries .
14 Red wines are fermented at a higher temperature than whites to extract colour and tannin from the skins .
15 It is to avoid that boxy look that skirts are rounded at the lower edge , especially if the skirt is formed of panels .
16 Strains with improved insecticidal activity have been produced in our laboratory by partial plasmid curing — so that the remaining genes are expressed at a higher level — and by transconjugation to produce new combinations of plasmids , giving a desirable activity spectrum .
17 Investments held as current assets are stated at the lower of cost and market value .
18 Investments included in current assets are stated at the lower of cost and net realisable value .
19 Investments held as current assets are stated at the lower of cost and market value .
20 In the French LFAs , subsidised loans are the more common incentive for capital developments ; capital grants are fixed at a lower level than in the UK and are related to the degree of handicap .
21 Where an offer is made to shareholders and shares are sold at a higher price than the original offer , the compulsory bid is deemed to be revised , again ensuring that shareholders are treated equally .
22 A bewildering number of configurations are now available ( Sigma Instruments , 1972 ; Cassat , 1977 ) , but in this Chapter discussion is confined to the basic drive circuits and the potential benefits of more sophisticated drives are examined at a later stage ( Chapter 5 ) .
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