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General information
Glossary of terms
Term used in Annual Report |
US equivalent or brief description |
|---|---|
Accounts |
Financial statements |
Acquisition accounting |
Purchase accounting |
Allotted |
Issued |
Borrowings |
Debt |
Called up share capital |
Common stock issued and fully paid |
Capital allowances |
Tax depreciation allowances |
Trade payables |
Accounts payable |
Trade receivables |
Accounts receivable |
Finance lease |
Capital lease |
Financial year |
Fiscal year |
Freehold |
Ownership with absolute rights in perpetuity |
Freehold land |
Land owned |
Joint venture |
Equity investment |
Merger accounting |
Pooling of interests |
Net asset value |
Book value |
Operating profit |
Net operating income |
Pension scheme |
Pension plan |
Profit |
Income (or earnings) |
Profit for the year |
Net income |
Provision for doubtful debts |
Allowance for bad and doubtful accounts receivable |
Provisions |
Long-term liabilities other than debt and specific accounts payable |
Reconciliation of movements in total equity |
Statement of changes in stockholders' equity |
Equity reserves |
Stockholders' equity other than common stock |
Share capital |
Ordinary shares, capital stock or common stock issued and fully paid |
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) |