31.   That means La Caixa or other savings banks will be able to translate the increase in the share value of their investments directly onto their profit and loss statements.

32.   The companies have to weigh the cost of a settlement against their estimate of the effect on share values.

33.   The growth in share values and the demand for new issues is being led by institutional investors, says Fraher.

34.   The increased shareholdings do not result from rises in share values that reflect the recent stock market boom in South Korea, exchange officials said.

35.   The image of a spike in Asian share values before markets settle down to previous lows is a frightening one.

36.   The only thing that can be said for sure is that share values in New York and London still look excessive by normal measures.

37.   The risk, particularly for a young company, is that it might generate considerable revenue, inflating share values without the earnings to support them.

38.   The share value is deductible, and you dodge capital gains taxes on the stock sale.

39.   The share value may also have declined due to waning interest in Nutricia shares, because the company just had a public offering in September.