Example sentences of "[noun sg] arising on the " in BNC.
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| 1 | However , we believe that the carrying value should be further adjusted by the gain or loss arising on the deemed disposal for the group by comparing the net assets attributable to the 30% interest with the net assets attributable to the 15% interest . |
| 2 | Any loan made by the purchaser to the target to fund the repayment should be structured as a ‘ debt on a security ’ to enable tax relief to be claimed on any loss arising on the loan . |
| 3 | In the chapter we described the profit or loss arising on the disposal of a fixed asset as a paper profit or loss , explain how this profit differs from that arising on the sale of stock . |
| 4 | Special rules apply in relation to closing out of futures and other derivatives positions , in which case it is necessary to give all details not only of the closing trade but also of the existing trade which is being closed out and the profit or loss arising on the closing out . |
| 5 | The amount of ACT arising on the net dividends paid in the accounting period ( ie after relief for any FII ) can be offset ( subject to certain limitations ) against the company 's corporation tax liability for that same accounting period ( s 239(2) ) . |
| 6 | ( A second point arising on the fifth plea and replication thereto is omitted . ) |
| 7 | Note , in particular , that only the group 's share of the goodwill arising on the acquisition of Harris plc is deducted in this calculation . |
| 8 | It would be wrong to bring in the goodwill arising on the full 30% acquisition ( see working 4 ) . |
| 9 | The goodwill arising on the acquisition of the subsidiary was written off directly to reserves in the year of acquisition in the parent 's consolidated financial statements . |
| 10 | Include a statement of the amount of any goodwill arising on the acquisition , together with an explanation of any significant adjustments made |
| 11 | The second oral tentacle pore arises superficially outside the mouth and is open without a tentacle scale , except in juveniles where there is one pointed spine-like scale arising on the adoral shield . |
| 12 | Where there is less certainty , the gain should be recognised in the statement of total recognised gains and losses — an example is a gain arising on the revaluation of a property . |
| 13 | Newco will wish to attribute as much of the purchase price as possible to those of the assets which are likely to increase in value , but which Newco may be intending to dispose of at a later date , so as to minimise the gain arising on the disposal ( and to maximise the amount of base cost which can be indexed for capital gains tax purposes , again to reduce the ultimate gain ) . |
| 14 | I am sure the Government will appreciate the indignation that they will feel overburdened as they are with work , that they will now have to use their scarce resources to deal with criminal conduct arising on the railways and lastly , who is going to pay for this work ? |
| 15 | Unless she does so there will be further interest arising on those unpaid amounts in addition to the interest arising on the investigation years . |