| Terms used in this annual report |
International (UK or US) equivalent or brief
description |
| Advances |
Lendings |
| Capital allowances |
Tax term equivalent to US tax depreciation
allowances |
| Distributable reserve |
Profit and loss account reserve |
| Fair value (if listed security) |
Market value |
| Financial statements |
Accounts |
| Finance lease |
Capital lease |
| Freehold |
Ownership with absolute rights in perpetuity |
| Gain |
Surplus or profit |
| Impairment of advances |
Allowances |
| Income |
Profit |
| Income statement |
Profit and loss account |
| Interest-bearing borrowings |
Long-term debt or loan capital |
| Interest expense |
Interest payable |
| Interest income |
Interest receivable |
| Issued |
Allotted |
| Net asset value |
Book value |
| Net profit |
Attributable profit |
| Ordinary shares, issued and fully paid |
Called-up share capital |
| Property and equipment |
Fixed assets |
| 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 |
| Shares in issue |
Shares outstanding |
| Short-term deposits and cash |
Cash |
| Writeoffs |
Chargeoffs |
