Example sentences of "[noun pl] [be] valued at [art] low " in BNC.

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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 are valued at the lower of cost 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 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 .
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