Example sentences of "p&l [vb base] [prep] [art] " in BNC.
Next page| No | Sentence |
|---|---|
| 1 | Assuming that the service life stays the same , the charge to the p&l account for the year ending 31 March 1993 would be £53m ( £50 + £30/10 ) and the prepayment in the balance sheet at that date would be £27m ( £50m — £53 + £30 ) . |
| 2 | Tunstall Group ( community alarm systems and hospital communications ) has not satisfactorily applied UITF 3 , Treatment of Goodwill on Disposal of a Business , in its p&l account for the year ended 30 September 1992 |
| 3 | However , the press release includes an appendix showing the group p&l account on the FRS basis , and there is additional information in the supplementary schedules . ’ |
| 4 | Grand Met 's group p&l account on the old basis shows profit before tax of £902m ( v £950m ) , while on the FRS 3 basis the pre-tax figure is £925m ( v £448m ) . |
| 5 | Under FRS 3 , the profit or loss on the disposal of an asset should be shown in the p&l account as the difference between the proceeds and the carrying amount , whether carried at a valuation or cost ( para 21 ) . |
| 6 | Had the company elected to spread the initial surplus forward , the shortfall would have been sheltered , because the majority of the surplus would not yet have been released to the p&l account by the time of the next valuation . |