Example sentences of "be [vb pp] [prep] shareholders ' " in BNC.
Next page| No | Sentence |
|---|---|
| 1 | Capital instruments which do not contain an obligation to transfer economic benefits should be reported within shareholders ' funds . |
| 2 | The [ draft ] FRS therefore requires all shares to be reported within shareholders ' funds . |
| 3 | Warrants are also required to be reported within shareholders ' funds , provided they do not contain an obligation to transfer economic benefits ( in which case they would not be within the definition of warrants contained in the [ draft ] FRS ) . |
| 4 | In accordance with the requirements of the [ draft ] FRS , AMPS should be reported within shareholders ' funds as non-equity shares and included in the amount attributable to non-equity shares which is shown on the face of the balance sheet ( paragraph 34 ) . |
| 5 | Shares of the reporting entity are to be classified as equity or non-equity and an analysis is to be presented of shareholders ' funds between the amounts attributable to equity and non-equity shares . |