| If is not carrying on such business at the time of incurrence, the expenditures will not be deductible. |
| This supposes recording an acquisition of equipment by the government and the incurrence of a government liability to the lessor. |
| Although the Group is taking the steps necessary to protect itself against such attacks, there can be no assurance that further attacks would not result in the incurrence of damages, even if only in terms of image. |
| Municipalities worldwide are expanding their sewage treatment facilities, resulting in a higher incurrence of sludge which is often difficult and expensive to dispose of. |
| The Company will be subject to this incurrence test as long as any of Medium Term Notes Series 7, 8, 9 and 10 remain outstanding. |
| In the period-related view of committed funds, the incurrence of costs is kept chronologically separate from forwarding of costs. |
