Example sentences of "profit and [noun sg] [noun] over the " in BNC.
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| 1 | 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 . |
| 2 | 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 . |
| 3 | 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 . |
| 4 | The cost of these schemes is charged to profit and loss account over the service lives of employees in |
| 5 | 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 . |