| Term used in this annual report |
International (UK or US) equivalent or brief
description
|
| Accounts payable |
Creditors
|
| Accounts receivable |
Debtors
|
| Depreciation |
Amortisation
|
| Financial statements |
Accounts
|
Freehold
|
Ownership with absolute rights in perpetuity
|
| Gain |
Surplus or profit
|
Income
|
Profit
|
| Income statement |
Profit and loss account
|
| Interest-bearing borrowings |
Long-term debt or loan capital
|
| Inventories |
Stocks
|
| Issued |
Allotted
|
| Net asset value |
Book value
|
| Net income |
Attributable profit
|
| Ordinary shares, issued and fully paid |
Called-up share capital
|
| Property, plant and equipment |
Fixed assets
|
| Retained earnings |
Profit and loss account reserve
|
| Secondary tax on companies |
No direct international equivalent. Tax paid on net
difference between dividends received and paid.
|
| Share capital |
Ordinary shares, capital stock or common stock, issued
and fully paid
|
| Share premium |
Additional paid-up capital or paid-in surplus
|
| Shareholders’ interest |
Shareholders’ equity
|
| Shares in issue |
Shares outstanding |
