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Turnover
: Total revenue excluding VAT. (Sometime shown as Revenue and, occasionally, as Sales.)
EBITDA: Earnings before interest, tax, depreciation and amortisation.
Op Inc: Operating income. Operating income before exceptional income.
Exceptional Items: Including but not limited to provisions for the revaluation of assets.
NetIntPd(Rcd): Net interest paid or (received).
Tax: Taxation paid.
OSH Int: Outside shareholders' interest.
Exord Pft (Ls): Extraordinary profit (loss). Always taken after tax.
Att Inc: Attributable income. Income attributable to ordinary shareholders after extraordinary items.
Ret Inc Yr: Current year retained income.
ATTRIBUTABLE INCOME less TRANSFERS TO/(FROM) RESERVES less DISTRIBUTIONS
Headline Earnings: Sustainable earnings. Click here
for a more detailed explanation.
Ord SH Int: Ordinary shareholders' interest
ORDINARY SHARE CAPITAL plus RESERVES plus RETAINED INCOME
Treasury Shares: Treasury Shares are shares that the company has repurchased, but has not cancelled.
Pref SH Int: Preference shareholders' interest. A preference share is a share that entitles the holder to a fixed dividend that must be paid before any dividend is paid to ordinary shares and ranks before ordinary shares in liquidation.
Debentures: All classes of debentures in issue. This includes debenture stock, debenture bonds and any other securities of a company, whether constituting a charge on the assets of the company or not.
Out SH Int: Outside shareholders' interest. This refers to that part of the net assets of a subsidiary attributable to interests that are not owned, directly or indirectly through subsidiaries, by the parent.
LT Liab: Long-term liabilities
NON-INTEREST BEARING LOANS plus INTEREST-BEARING LOANS plus OTHER LONG-TERM LIABILITIES.
Deferred tax: Deferred tax arising from special tax allowances. Deferred tax assets are the amounts of income taxes recoverable in future periods in respect of: (i) deductible temporary differences; (ii) the carry-forward of unused tax losses; and (iii) the carry-forward of unused tax credits. Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of taxable temporary differences.
Fixed Ass: Fixed assets
Productive assets or capital assets such as plant and machinery, office equipment and vehicles.
Inv In Assoc: Investments in associates
Investments in non-consolidated associate companies. An associate is an enterprise in which the investor has significant influence and which is neither a subsidiary nor a joint venture
Inv & Loans: Investments and loans
Investments and loans made by the company.
Intangible Ass: Intangible assets
Intangible assets such as trademarks and licenses. An intangible asset is an identifiable non-monetary asset without physical substance.
Other Ass: Other assets
Unclassified assets (often redefined according to company's preferences).
Tot Curr Ass: Total current assets
STOCK plus DEBTORS plus CASH plus OTHER CURRENT ASSETS
Tot Curr Liab: Total current liabilities
CREDITORS AND PROVISIONS plus DIVIDENDS plus TAX plus BANK OVERDRAFTS AND SHORT-TERM LOANS plus OTHER CURRENT LIABILITIES
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