| 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) |
