Example sentences of "include [prep] the balance " in BNC.

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1 The academics argue that , if intangibles are to be included in the balance sheet , companies will have to disclose more information to enable users to form judgments about the reliability of the valuations .
2 This helps to explain why they do not publish consolidated opening statements : ‘ cost of the services of the organization ’ adds nothing to the fund operating statements ; the measure of performance has no meaning ; and , of course , there are no balances included to be carried forward to the new year which are not included in the balance sheet .
3 The net assets attributable to the refining , marketing , shipping and other non exploration and production operations of Ultramar , which were acquired in December 1991 , do not form part of the Group 's continuing business and are included in the balance sheet as businesses held for resale .
4 They are included in the Balance Sheet at their cost and market value of £368 million [ 1991 £368 million ] and in the opinion of the directors their realisable value is not less than this amount .
5 Commitments arising from forward contracts entered into in the ordinary course of business are not included in the balance sheet .
6 In each of the following situations identify whether the item should be included in the balance sheet of Transom Trading at 31 December 1991 , and if so at what amount and under which heading .
7 Answer guide : As some future benefit is likely and the business is a retailer thus this is likely to be a business asset and should be included in the balance sheet .
8 Tutors might like to explore the question of whether anything could be included in the balance sheet if Transom was able to return these to its supplier .
9 Whether any resulting assets and liabilities should be included in the balance sheet ;
10 Further , the Crown has the power to tax which , while not included on the balance sheet ( sic ) , ensures that the Crown remains solvent even with a negative balance . ’
11 Advantage can be taken of the filing exemptions as a small company provided that the appropriate note is included on the balance sheet .
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