US equivalents
| Terms used in this Annual Report and Form 20-F Information | US equivalent or brief description |
|---|---|
| Accruals | Accrued expenses |
| Allotted | Issued |
| Bank borrowings | Payable to banks |
| Called-up share capital | Issued share capital |
| Creditors | Liabilities/payables |
| Current instalments of loans | Long-term debt due within one year |
| Debtors | Receivables and prepaid expenses |
| Earnings | Net income |
| Finance lease | Capital lease |
| Fixed asset investments | Non-current investments |
| Freehold | Ownership with absolute rights in perpetuity |
| Interest payable | Interest expense |
| Interest receivable | Interest income |
| Loans | Long-term debt |
| Prepayments | Prepaid expenses |
| Profit | Income |
| Profit and loss account | Income statement/consolidated statement of income |
| Reserves | Retained earnings |
| Share premium account | Premiums paid in excess of par value of Ordinary Shares |
| Short term investments | Redeemable securities and short-term deposits |
| Statement of recognised income and expense | Statement of comprehensive income |
