Example sentences of "valued [prep] [art] lower " in BNC.
Next page| No | Sentence |
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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 | Stocks held by the UK Group Companies are to be valued at the lower of cost ( including all relevant overhead expenditure and external sub-contractor costs of processing stock ) and net realisable value [ excluding freight costs ] after making due allowance for obsolete items , slow moving items , unusable items , unsaleable items and nonstandard items . |
| 9 | Stocks held by the UK Group Companies are to be valued at the lower of cost ( calculated as direct materials and labour and an appropriate allocation of manufacturing overhead ) and net realisable value [ excluding freight costs and disposal costs ] . |
| 10 | Other precious metal stocks owned by the group , which are unhedged , are valued at the lower of cost and net realisable value . |
| 11 | These are valued at the lower of cost , including attributable overheads , and net realisable value . |
| 12 | Stocks and work in progress are valued at the lower of cost , including appropriate manufacturing overheads , and net realisable value . |