31.   However, it is clear that two identical firms with identical operations and cash flows should have identical values, whatever accounting conventions the two firms use.

32.   Even if a share does not pay dividends temporarily, it must eventually pay dividends to have any value.

33.   By definition, all at-the-money and out-of-the-money options have intrinsic values of zero.

34.   Clouds and fresh snow have high values in all bands.

35.   If q has a positive value, the system has gained energy.

36.   If w has a positive value, the system has also gained energy.

37.   If w has a negative value, the work has been done by the system.

38.   Many histological criteria have been analysed in resection material for their prognostic significance but were found to have little value.

39.   About two thirds of DU patients have normal values of stimulated gastric secretion.

40.   The other patient had values below the medians for the other five patients with active disease, but still higher than those in remission.