| Term
used in UK annual report |
US
equivalent or definition
|
|
|
| Accounts |
Financial
statements
|
|
|
| Associates |
Equity
investees
|
|
|
| Capital
allowances |
Tax
depreciation
|
|
|
| Capital
redemption reserve |
Other
additional capital
|
|
|
| Finance
lease |
Capital
lease
|
|
|
| Financial
year |
Fiscal
year
|
|
|
| Freehold |
Ownership
with absolute rights in perpetuity
|
|
|
| Gearing |
Leverage
|
|
|
| Inland
calls |
Local
and long-distance calls
|
|
|
| Interests
in associates and joint ventures |
Securities
of equity investees
|
|
|
| Leaver
costs |
Termination
benefits |
|
|
| Loans
to associates and joint ventures |
Indebtedness
of equity investees not current
|
|
|
| Own
work capitalised |
Costs
of labour engaged in the construction of plant
and
equipment for internal use
|
|
|
| Provision
for doubtful debts |
Allowance
for bad and doubtful accounts receivable
|
|
|
| Provisions |
Long-term
liabilities other than debt and specific accounts
payable
|
|
|
| Statement
of recognised income and expense |
Comprehensive
income
|
|
|
| Reserves |
Shareholders’
equity other than paid-up capital
|
|
|
| Share
premium account |
Additional
paid-in capital or paid-in surplus (not distributable)
|
