Example sentences of "are value at the " in BNC.
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1 | 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 . |
2 | Stocks are valued at the lower of cost and net realisable value . |
3 | Stocks are valued at the lower of cost and net realisable value . |
4 | Stocks are valued at the lower of cost and net realisable value . |
5 | 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 . |
6 | In order to conform with SSAP9 , most companies include a note in their annual accounts to the effect that : ’ The individual parcels of freehold land held for development are valued at the lower of cost or estimated net realisable value . |
7 | Alternatively an even briefer statement is sometimes included , such as : ’ Stocks and land , including development costs and construction thereon , are valued at the lower of cost and net realisable value . ’ |
8 | Other precious metal stocks owned by the group , which are unhedged , are valued at the lower of cost and net realisable value . |
9 | These are valued at the lower of cost , including attributable overheads , and net realisable value . |
10 | Stocks and work in progress are valued at the lower of cost , including appropriate manufacturing overheads , and net realisable value . |