11.   The table is stored as a disc file, with each row of the table being held as a record.

12.   Investments held as fixed assets are stated at cost less provisions where appropriate for any diminution in value.

13.   Investments held as current assets are stated at the lower of cost and market value.

14.   The reason is that they deny the significance of speculative balances and argue that overwhelmingly money is held as a medium of exchange.

15.   The position is a little more complicated in the case of the parties holding as tenants in common.

16.   This will require the development of CAL material in study skills and the purchase of CAL programs in subject areas which will be held as a library resource.

17.   A WOMAN held as a sex slave for six hours yesterday began to whisper to detectives the full story of her horrific ordeal.

18.   Precisely the same fear of revaluation underlay the continual reluctance of the German and Japanese authorities to see their currencies held as reserves by other countries.

19.   Treasury bills are held as liquid assets.

20.   In the former, the data are held as coded characters exactly reflecting what would appear on a printed page.