In this document the following words and expressions, unless the context
otherwise requires, have the following meanings:-
| ADR |
American Depositary Receipt evidencing title to an ADS |
| ADS |
American Depositary Share representing 30 Signet Group plc ordinary
shares |
| APB |
Accounting Principles Bulletin (US) |
| c.a.g.r. |
Compound Annual Growth Rate |
| Company |
Signet Group plc |
| Depositary |
The Bank of New York, depositary under the amended and restated
deposit agreement for the issue of ADRs |
| Directors |
The directors of the Company |
| Earnings per share (EPS) |
Profit attributable to ordinary shareholders divided by the weighted
average number of ordinary shares in issue. For 1997/98 the calculation
uses the number of ordinary shares in issue on 21 July 1997 following
a capital reconstruction undertaken by the Group. |
| EBITDA |
Earnings Before Interest, Tax, Depreciation and Amortisation |
| EPOS |
Electronic Point of Sale |
| ESOT |
Employee Share Ownership Trust |
| FRS |
Financial Reporting Standard (UK) |
| FURBS |
Signet Group Funded Unapproved Retirement Benefit Scheme |
| GAAP (UK or US) |
Generally Accepted Accounting Principles |
| Group |
Signet Group plc and its subsidiary undertakings |
| Independent (Directors) |
Considered to be independent under the relevant definitions of both
the National Association of Pension Funds in the UK and the National
Association of Security Dealers in the US |
| LIBOR |
London Inter-Bank Offered Rate |
| LTIP |
Long Term Incentive Plan |
| NASD |
National Association of Securities Dealers |
| Nasdaq |
National Association of Securities Dealers Automated Quotations
|
| NYSE |
New York Stock Exchange |
| Ordinary shares |
Ordinary shares of 0.5 pence each in Signet Group plc |
| Pounds, £, pound sterling, pence or p |
Units of UK currency |
| QUEST |
Qualifying Employee Share Trust |
| Return on capital employed (ROCE) |
Operating profit divided by average capital employed during the
year |
| Signet |
Signet Group plc and its subsidiary undertakings |
| SEC |
US Securities and Exchange Commission |
| SFAS |
Statement of Financial Accounting Standards (US) |
| SOP |
Statement of Position (US) |
| SSAP |
Statement of Standard Accounting Practice (UK) |
| UK or United Kingdom |
United Kingdom, Channel Islands, Isle of Man and the Republic of
Ireland |
| US or United States |
United States of America |
| US dollar, $ or cents |
Units of US currency |
