41.   With excess capacity and falling profits, firms are likely to cut their investment plans this year.

42.   The firm has not been able to pare costs fast enough to match competitors.

43.   Two leading law firms are to prepare legal actions against tobacco companies.

44.   Firms are now keen to hold on to the people they recruit.

45.   The firm will be able to service debt and still turn a modest profit.

46.   The larger firm was capable of providing a better range of services.

47.   Few firms will be willing to gamble on new products.

48.   It is difficult to quantify an exact figure as firms are reluctant to declare their losses.

49.   The firm will be able to undercut its competitors whilst still making a profit.

50.   Lower rates mean that firms are more likely to rack up profits in the coming months.