| Terms used in this Report & Accounts |
|
US equivalent or brief description |
| Allotted |
|
Issued |
| Associated undertaking |
|
Generally a 20% - 50% owned investee |
| Called-up share capital |
|
Ordinary shares, issued and fully paid |
| Capital allowances |
|
Tax term equivalent to US tax depreciation allowances |
| Cash at bank |
|
Cash |
| Creditors |
|
Accounts payable/payables |
| Creditors: Amounts falling due after more than one year |
|
Long-term liabilities |
| Creditors: Amounts falling due within one year |
|
Current liabilities |
| Debtors |
|
Accounts receivable/receivables |
| Fair values |
|
Current values |
| Finance lease |
|
Capital lease |
| Financial year |
|
Fiscal year |
| Freehold |
|
Ownership with absolute rights in perpetuity |
| Freehold land |
|
Land owned |
| Gearing |
|
Leverage |
| Group, or consolidated accounts |
|
Consolidated financial statements |
| Interest receivable and Investment revenue |
|
Interest income |
| Interest payable and Finance costs |
|
Interest expense |
| Loan capital |
|
Long-term debt |
| Pension scheme |
|
Pension plan |
| Profit |
|
Income (or earnings) |
| Profit and loss account (reserve) |
|
Retained earnings |
| Profit and loss account |
|
Income statement |
| Profit attributable to ordinary shareholders |
|
Net income |
| Reconciliation of movements in shareholders' funds |
|
Statement of changes in stockholders' equity |
| Region |
|
Business segment |
| Reserves |
|
Stockholders' equity other than capital stock |
| Share capital |
|
Ordinary shares, capital stock or common stock issued and fully paid |
| Share option |
|
Stock option |
| Share premium account |
|
Additional paid-in capital relating to proceeds of sale of stock in excess of par value or paid-in surplus (not distributable) |
| Shareholders' funds |
|
Stockholders' equity |
| Stocks |
|
Inventories |
| Tangible fixed assets |
|
Property, plant and equipment |
| Turnover |
|
Revenues (or sales) |
