HSBC 2005 Annual Report Download - page 415

HSBC HOLDINGS PLC
Glossary
413
Glossary of accounting terms and abbreviations
Accounting terms used US equivalent or brief description
Accounts Financial Statements
Allotted Issued
Articles of Association Bylaws
Associates Long-term equity investments accounted for by the equity method
Attributable profit Net income
Balance sheet Statement of financial position
Bills Notes
Called-up share capital Ordinary shares, issued and fully paid
Capital allowances Tax depreciation allowances
Creditors Payables
Debtors Receivables
Deferred tax Deferred income tax
De-mutualising Process by which a mutual society is converted into a public limited
company
Depreciation Amortisation
Finance lease Capital lease
Freehold Ownership with absolute rights in perpetuity
Interests in associates and joint ventures Long-term equity investments accounted for by the equity method
Loans and advances Lendings
Loan capital Long-term debt
Nominal value Par value
One-off Non-recurring
Ordinary shares Common stock
Overdraft A line of credit, contractually repayable on demand unless a fixed-term
has been agreed, established through a customer’s current account
Preference shares Preferred stock
Premises Real estate
Provisions Allowances
Share capital Ordinary shares or common stock issued and fully paid
Shareholders’ equity Stockholders’ equity
Share premium account Additional paid-in capital
Shares in issue Shares outstanding
Undistributable reserves Restricted surplus
Write-offs Charge-offs