Example sentences of "profit and loss [noun] [prep] the " in BNC.
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| 1 | Additionally , transfers from reserves and translation adjustments totally IR£7.235 million brought about a decrease in the Profit and Loss balance during the year of IR£26.267 million . |
| 2 | Prepare a monthly profit and loss statement for the present and proposed new programmes . |
| 3 | If , over the years , the balance of probabilities has shifted so that balances previously included as creditors now seem unlikely ever to be paid , it would be appropriate for the balances in question to be removed from creditors , with the corresponding credit in either profit and loss account or , if the sums are material and the adjustment arises from a fundamental error , the profit and loss reserves in the balance sheet . |
| 4 | The profit and loss estimate for the new product can thus be represented by Figure 2.3 , the break-even analysis diagram . |
| 5 | The profit or loss on the disposal of an asset should be accounted for in the profit and loss account of the period in which the disposal occurs as the difference between the net sale proceeds and the net carrying amount . |
| 6 | ‘ Revenue and costs are accrued ( that is , recognised as they are earned or incurred , not as money is received or paid ) , matched with one another so far as their relationship can be established or justifiably assumed , and dealt with in the profit and loss account of the period to which they relate ; provided that where the accruals concept is inconsistent with the prudence concept , the latter prevails . ’ |
| 7 | As permitted by Section 3(2) of the Companies ( Amendments ) Act , 1986 , the profit and loss account of the Company is not presented in these financial statements . |
| 8 | In bookkeeping terms the depreciation amounts are regarded as debit entries in an intermediate account which is then transferred to the profit and loss account at the end of the accounting period . |
| 9 | In bookkeeping terms the depreciation amounts are regarded as debit entries in an intermediate account which is then transferred to the profit and loss account at the end of the accounting period . |
| 10 | Capital grants are treated as deferred credits and are credited to the profit and loss account on the same basis as the related tangible assets are depreciated . |
| 11 | Where the outcome of each long-term contract can be assessed with reasonable certainty before its conclusion the attributable profit is recognised in the profit and loss account as the difference between the reported turnover and related costs for that contract . |
| 12 | The requirement of the [ draft ] FRS that issue costs are reflected in the amounts charged to the profit and loss account over the term of a capital instrument is not intended to prohibit the subsequent charging of issue costs to the share premium account by means of a transfer between reserves . |
| 13 | Goodwill arising on consolidation before 1st April 1985 and arising after 1st April 1990 is amortised through the profit and loss account over the directors ' estimate of its useful economic life . |
| 14 | Any surpluses or deficits in the pension schemes identified by periodic actuarial valuations are taken to the profit and loss account over the remainder of the expected service lives of current employees . |
| 15 | The cost of these schemes is charged to profit and loss account over the service lives of employees in |
| 16 | The capital element of future rentals is treated as a liability and the interest element is charged to profit and loss account over the period of the leases in proportion to the balances outstanding . |
| 17 | Expenditure on pure and applied research is charged to the profit and loss account in the year in which it is incurred . |
| 18 | Development costs are also charged to the profit and loss account in the year of expenditure , except when individual projects satisfy the following criteria : the project is clearly defined and related expenditure is separately identifiable ; the project is technically feasible and commercially viable ; current and future costs will be exceeded by future sales ; and adequate resources exist for the project to be completed . |
| 19 | Contributions to the company 's defined contribution pension scheme are charged to the profit and loss account in the year in which they become payable . |
| 20 | Contributions to the company 's defined contribution pension scheme are charged to the profit and loss account in the year in which they become payable . |
| 21 | During 1992 , £400 million was transferred from merger reserve to profit and loss account in the Company , following the write down of its investment in Ultramar by £412 million . |
| 22 | All expenditure on research and development including the cost of patents and trade marks is written off to the profit and loss account in the year in which it is incurred . |
| 23 | Operating lease rentals are charged in the profit and loss account in the year in which they arise . |
| 24 | Rental payments made under operating leases are charged to profit and loss account in the period to which they relate . |
| 25 | The benefit of the reduced funding rate to profit and loss account in the year was £0.7m ( 1992 £0.5m ) . |
| 26 | Thus period costs will be recognized in the profit and loss account in the accounting period when they are incurred . |