31.   The company offers study leave for staff development.

32.   The company offers the hope of big returns for people who buy its shares.

33.   The company offered him a smaller car, but Vie stuck out for the Jaguar.

34.   The company offers flights to Amsterdam with onward travel to The Hague.

35.   The company is offering you the chance to share in its success.

36.   A Swiss company offers to help environmental investors by sending teams round factories to ascertain their greenness.

37.   The company offered a carrot in the form of additional vacation time to workers who met their deadlines.

38.   The company offers insurance for commercial and residential customers.

39.   The company offered bonuses to entice new workers.

40.   The company is offering a special low price as an added incentive for new customers.