21.   Then the company recorded that amount as profit, even though it would not be paid for many years.

22.   They challenged a legal loophole in Italian law which allows companies to record live performances without permission.

23.   Under British standards, the company often records IRU sales all at once.

24.   Under purchase accounting, the acquiring company records the assets and liabilities of the company being acquired on the balance sheet at their market value.

25.   Two medical products companies recorded healthy increases, although neither released any news.

26.   However, as the company recorded a declining return on equity, the company is not appropriate for a short-term investment, the research house commented.

27.   No companies recorded positive growth in this category.

28.   The performance marks the first quarter for three years in which the company has recorded an increase in sales.

29.   The profitable company has recorded some losses recently.

30.   The top sarakin companies recorded double-digit increases in profits for the past financial year ending in March from the previous year.