Example sentences of "[art] [noun] [prep] shareholders ' " in BNC.

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1 In this case , the accounts are addressed to the shareholders and the balance sheet is a statement of shareholders ' financial position while the income statement is the change in shareholders ' financial position .
2 The level of shareholders ' return varies according to the investment attraction of the various companies — from 8.10 per cent for highly rated Thames to 9.68 per cent for South West , hit by a series of pollution incidents .
3 The level of shareholders ' return varies according to the investment attraction of the various companies — from 8.10 per cent for highly rated Thames to 9.68 per cent for South West , hit by a series of pollution incidents .
4 Several respondents to FRED 1 , in commenting on the statement of total recognised gains and losses , suggested that it should be extended to provide a complete reconciliation of the movements in shareholders ' funds .
5 This helped to maintain the return on shareholders ' investment .
6 Even though investments earned less overall , by financing an increasing proportion through borrowing at declining real interest rates , capitalists helped maintain the profitability of shareholders ' funds .
7 One is an analysis of the amount of shareholders ' funds attributable to non-equity interests between classes of shares .
8 The amount of shareholders ' funds attributable to equity interests is the difference between total shareholders ' funds and the total amount attributable to non-equity interests .
9 The analysis of shareholders ' funds
10 This is a change from the discussion paper , which envisaged that the components of shareholders ' funds ( such as the share premium account ) would be allocated between equity and non-equity .
11 They pointed out that the information provided by such an analysis of the components of shareholders ' funds did not seem to be useful and was difficult to interpret .
12 Goodwill Under Irish GAAP , goodwill may be either written off immediately on completion of the acquisition against shareholders ' equity or capitalized in the balance sheet and amortized through the income statement on a systematic basis over its useful economic life .
13 They comprise : a goodwill write-off on disposal of the Glassrock ( home health care ) operation in the — US £117.1m ( BOC stresses the charge is balanced by an equal credit to reserves and there is no effect on shareholders ' equity or cash flow ) ; reorganisation and disposal of Glassrock — profit £14m ; reorganisation of health care division — £25.4m ; and profit on the disposal of fixed assets from continuing operations £1.6m
14 Unless First Fidelity beats that ( few American banks do ) , the investment will prove a waste of shareholders ' money .
15 Returning to our earlier theme , we notice there is a tradeoff for shareholders ' representatives in employing a manager .
16 In this case , the accounts are addressed to the shareholders and the balance sheet is a statement of shareholders ' financial position while the income statement is the change in shareholders ' financial position .
17 The majority supported the basic idea of the OFR : that company directors should provide with the reports and accounts a commentary on the operating results , a review of financial needs and resources and a commentary on shareholders ' return and value .
18 Under U.S. GAAP accounting for goodwill as an offset against shareholders ' equity is not permitted ; rather goodwill must be amortized over the period of its expected useful life , subject to a maximum write-off period of 40 years , through the income statement .
19 The balance sheet should show the total amount of shareholders ' funds and an analysis of shareholders ' funds between the amount attributable to equity interests and the amount attributable to non-equity interests .
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