Example sentences of "[noun pl] are [verb] at [art] lower " in BNC.
Next page| No | Sentence |
|---|---|
| 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 | 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 ? |
| 4 | Stocks are stated at the lower of cost and net realisable value . |
| 5 | Stocks are stated 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 | Stocks are valued at the lower of cost and net realisable value . |
| 9 | 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 . |
| 10 | It is to avoid that boxy look that skirts are rounded at the lower edge , especially if the skirt is formed of panels . |
| 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 . |
| 14 | 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 . |