Example sentences of "[noun pl] be [verb] at [art] [adj -er] " in BNC.
Next page| No | Sentence |
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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 | In the USA , until 1986 , all gains and losses on futures contracts were taxed at the long-term rate of tax , while gains and losses on shares held for less than six months were taxed at the higher short-term rate . |
| 7 | 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 ? |
| 8 | Stocks are stated at the lower of cost and net realisable value . |
| 9 | Stocks are stated 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 | Stocks are valued at the lower of cost and net realisable value . |
| 13 | 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 . |
| 14 | Additional awards were made at a later stage to three individuals who were unable to attend . |
| 15 | 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 . |
| 16 | Red wines are fermented at a higher temperature than whites to extract colour and tannin from the skins . |
| 17 | Further constitutional changes were promised at a later stage which would place the relationship between the USSR and its constituent republics on a new and more equitable basis . |
| 18 | use animals , and then go onto to work using animals , and erm you know , if maybe alternative techniques were introduced at an earlier stage , maybe in their training , they 'd be more likely to them on board . |
| 19 | It is to avoid that boxy look that skirts are rounded at the lower edge , especially if the skirt is formed of panels . |
| 20 | 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 . |
| 21 | In the interval , policies were developed at a slower pace than the rate the problems multiplied with which they were intended to deal . |
| 22 | Investments held as current assets are stated at the lower of cost and market value . |
| 23 | Investments included in current assets are stated at the lower of cost and net realisable value . |
| 24 | Investments held as current assets are stated at the lower of cost and market value . |
| 25 | The pleas were entered at an earlier court which heard the charges arose out of the removal and subsequent sale of gents clothing from the store as well as what was described as the ‘ creaming off ’ of cash from sales at the counter . |
| 26 | Two men were standing at the further end of the clearing shooting at a wand . |
| 27 | 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 . |
| 28 | A few other ministers were involved at a later stage . |
| 29 | 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 . |
| 30 | 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 ) . |