1.   Offshore non-trading companies are exempt from corporation tax, but May waive their exemption and pay tax at an agreed rate.

2.   The agreed rates are only minimum rates.

3.   Time taken in unloading should be recorded by the foreman and paid at the agreed rate.

4.   NPVs can be used to choose between two projects by comparing the cash surplus when discounted at an agreed rate.

5.   The agreed rate was well below even recent German demands.

6.   The autonomous market is where banks and their customers sell or buy foreign exchange at agreed rates.