Example sentences of "[noun pl] [am/are] [verb] at the low " 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 | Stocks are stated at the lower of cost and net realisable value . |
| 4 | Stocks are stated at the lower of cost and net realisable value . |
| 5 | Stocks are valued at the lower of cost and net realisable value . |
| 6 | Stocks are valued at the lower of cost and net realisable value . |
| 7 | Stocks are valued at the lower of cost and net realisable value . |
| 8 | 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 . |
| 9 | It is to avoid that boxy look that skirts are rounded at the lower edge , especially if the skirt is formed of panels . |
| 10 | The arrangement of goods should be such that heavy items and liquids are kept at the lowest levels to avoid unnecessary lifting and to reduce the effect of spillage or container fracture . |
| 11 | Investments held as current assets are stated at the lower of cost and market value . |
| 12 | Investments included in current assets are stated at the lower of cost and net realisable value . |
| 13 | Investments held as current assets are stated at the lower of cost and market value . |