Once the transfer of shares gets completed, Gulfmart and OnCost
would merge and begin operating as a single entity within the span of the next six months, said a top official.
Announcing the change in ownership, the chief executive officer of OnCost
Cash and Carry, Saleh Al-Tunaib, said that once the transfer of shares process has been completed, Gulfmart and OnCost
would merge and begin operating as a single entity within the span of the next six months.
In 1902, shortly after the last part of Church's article was published, Urie  presented a paper to the Glasgow Chartered Accountants Students' Society on the subject of oncost
and its apportionment, providing a brief resume of Church's system.
The resultant estimate of the annual productive hours worked was then combined with salary and oncost
information to provide the estimated full labour expense per employee.
Rozental has agreed to a further one year extension to his four year deal at Ibrox with no oncost
to the club.