Example sentences of "in [noun pl] ' financial [noun] " in BNC.
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1 | In this case , the accounts are addressed to the shareholders and the balance sheet is a statement of shareholders ' financial position while the income statement is the change in shareholders ' financial position . |
2 | There also needs to be much clearer reference to the limitations in the audit process and , in particular , in relation to collusive or immaterial fraud and sudden changes in companies ' financial positions , as these are also fundamental to the expectations gap . |
3 | However , allied to the improvement in companies ' financial position has been an increase in large companies ' liquidity ratios , to their highest level since the end of 1987 ( though this may have been partly at the cost of the liquidity of smaller companies , because of trade credit effect ) . |
4 | Company liquidations have increased more sharply recently than at the same stage of the last recession , when defaults significantly lagged the deterioration in companies ' financial position , but corporate indebtedness has been much higher both at the outset of the recession and subsequently . |
5 | Economic recovery , coupled with the current low-inflation environment in borrowers ' financial positions . |