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Glossary
Term used in annual report |
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US equivalent or brief description |
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Accounts |
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Financial statements |
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Advance corporation tax
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No direct US equivalent. Tax paid on company distributions recoverable
from UK taxes due on income |
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Allotted |
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Issued |
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Attributable profit |
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Net income |
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Called-up share capital |
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Ordinary shares, issued and fully paid |
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Capital allowances |
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Tax term equivalent to US tax depreciation allowances |
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Cash at bank and in hand |
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Cash |
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Class of business |
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Industry segment |
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Fees and commissions receivable |
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Fee and commission income |
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Fees and commissions payable |
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Fee and commission expense |
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Finance lease |
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Capital lease |
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Freehold |
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Ownership with absolute rights in perpetuity |
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Interest receivable |
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Interest income |
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Interest payable |
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Interest expense |
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Loans and advances |
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Lendings |
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Loan capital |
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Long-term debt |
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Net asset value |
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Book value |
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Profit |
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Income |
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Profit and loss account |
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Income statement |
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Profit and loss account reserve |
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Retained earnings |
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Provisions |
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Allowances |
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Revaluation reserve
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No direct US equivalent. Represents the increase in the valuation of certain
assets as compared with historical cost |
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Share capital |
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Ordinary shares, capital stock or common stock issued and fully paid |
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Shareholders’ funds |
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Shareholders’ equity |
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Share premium account |
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Additional paid-up capital or paid-in surplus (not distributable) |
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Shares in issue |
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Shares outstanding |
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Tangible fixed assets |
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Property and equipment |
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Write-offs |
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Charge-offs |
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