Example sentences of "it have previously be " in BNC.
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| 1 | UITF Consensus No 3 states in para 7 that ‘ the amount included in the consolidated profit and loss account in respect of the profit or loss on disposal of a previously acquired business , subsidiary or associated undertaking should be determined by including , if material , the attributable amount of purchased goodwill where it has previously been eliminated against reserves as a matter of accounting policy and has not previously been charged in the profit and loss account ’ . |
| 2 | It has previously been as high as 60p , and should rocket . " |
| 3 | It has previously been recorded from depths of 0–740 m but recent investigations in the Rockall Trough by the SMBA have recorded it from 1200 m . |
| 4 | It has previously been shown that infiltration of lymphocytes in the submucosa occurs within only a few hours after gliadin challenge . |
| 5 | From our laboratory , it has previously been reported that the acid stimulatory effect of gastrin can be fully explained by the stimulation of histamine release . |
| 6 | It has previously been found that an enhanced bile acid loss may also be the consequence of diarrhoea and increased intestinal transit itself , and bile acid malabsorption is not often likely to be the primary cause of the diarrhoea . |
| 7 | It has previously been recognised that eating produces a more noticeable rise in G17 than in G34 . |
| 8 | It has previously been shown that the prevalence of gastric metaplasia in H pylori positive duodenal ulcer patients is significantly lower after highly selective vagotomy than in patients with duodenal ulcer before operation . |
| 9 | It has previously been reported that H pylori infection raises serum pepsinogen I in non-uraemic patients but only by about 25% . |
| 10 | It has previously been shown that there is no acetyltransferase enzyme activity in the epithelial cell membrane . |
| 11 | As it has previously been shown that there is no enzyme activity in either the supernatant or the brush border , the drug must be absorbed before it is acetylated . |
| 12 | Furthermore , it has previously been shown that bile may either be more directly noxious to the oesophageal cell proteins ( including perhaps also the DNA ) than acid and may also generate abnormal nucleic acid metabolism making these cells more liable to death or serious epigenetic or genotoxic damage . |
| 13 | In order to get a true comparison between the firms ( and accordingly between the contributions , both capital and income generating , of their partners ) it may be necessary : ( 1 ) to revalue capital assets to a common date ; ( 2 ) to bring in the profits from the disposal of any property not required by the merged firm ; ( 3 ) to devise some means of compensation if goodwill is to be written out of account where it has previously been treated as an asset in which the partners have a share ; ( 4 ) where work in progress features in the accounts of one of the firms , to eliminate it by billing or to write it off against the capital accounts of that firm 's partners ; ( 5 ) to settle how bad debts are to be treated post-merger , either charged generally against the new firm or separately against the partners of the old firms ; ( 6 ) to write off the value of old fixtures and fittings ; ( 7 ) to revise profit and loss accounts to a common accounting date . |
| 14 | Paolo Uccello would have been the most delightful and imaginative genius since Giotto that had adorned the art of painting , if he had devoted as much pains to figures and animals as he did to questions of perspective , for , although these are ingenious and good in their way , yet an immoderate devotion to them causes an infinite waste of time , fatigues nature , clogs the mind with difficulties , and frequently renders it sterile where it had previously been fertile and facile . |
| 15 | It had previously been available only on the German import album , ‘ Diamonds And Porcupines ’ . |
| 16 | It had previously been estimated that £40,000 could be saved ; the Committee decided that this was unrealistic , and reduced the estimate to £25,000 . |
| 17 | It had previously been held in a lower court that a second computer had to be involved ( p 101 ) . |
| 18 | It had previously been decided that the first landing should be away on the metalled runway of Duxford or Cambridge . |
| 19 | He compared the legal systems of different societies , and showed that they varied according to how many laws were based on the principle of repression , and how many on the principle of restoring the situation to what it had previously been ( restitution ) . |
| 20 | But the commission did clarify Gloucester 's position in one area of the north where it had previously been somewhat equivocal . |
| 21 | Unionist concerns were still as much with traditional areas of disagreement with the Liberals as with the War ; the UBC made the running with its concern to shield British industry from the war , much as it had previously been intended to protect it through tariffs , and Stanley Baldwin first made his name through its committees . |
| 22 | It had previously been notorious in some areas for the manipulation of electoral boundaries and for the practice of religious discrimination . |
| 23 | It had previously been a Rothschild mansion , and some of the best suites still have bathrooms with boiseries etc . |
| 24 | It had previously been considered that the feature of the second oral tentacle pore arising outside the mouth was distinctive enough to warrant raising the Ophiurinae to familial rank ( Paterson , 1980 ) . |
| 25 | On April 30 Namibia was also formally admitted as a full member of the World Health Organization ( WHO ) , of which it had previously been an associate member . |
| 26 | It had previously been estimated that the programme would allow 100,000-170,000 people who had arrived in Spain before May 15 , 1991 , to regularize their status . |
| 27 | However , after the general election the new government ended in May Iceland 's boycott of the negotiations , at which it had previously been represented in an observer capacity only . |
| 28 | While it had previously been legal to possess a small quantity of drugs for personal use , the new law prohibited possession altogether . |
| 29 | It had previously been known as the Coalition Government of Democratic Kampuchea ( CGDK ) . |
| 30 | But the commission did clarify Gloucester 's position in one area of the north where it had previously been somewhat equivocal . |