| In this web site the following words and expressions shall,
unless the context otherwise requires, have the following meanings: |
| |
| ADR |
American Depositary Receipt evidencing title
to an ADS |
 |
| ADS |
American Depositary Share representing 30 Signet
Group plc shares |
|
| APB |
Accounting Principles Bulletin (US) |
|
| c.a.g.r. |
Compound Annual Growth Rate |
|
| Company |
Signet Group plc |
|
| Depositary |
Deutsche Bank Trust Company Americas, depositary under the amended and restated deposit agreement for the issue of ADRs. |
|
| Directors |
The directors of the Company |
|
| Earnings per share (EPS) |
Profit attributable to shareholders divided by
the weighted average number of shares in issue. |
|
| ESOT |
Employee Share Ownership Trust |
|
| FAS |
Statement of Financial Accounting Standards (US) |
|
| FRS |
Financial Reporting Standard (UK) |
|
| FURBS |
Signet Group Funded Unapproved Retirement Benefit
Scheme |
|
| GAAP (UK or US) |
Generally Accepted Accounting Principles |
|
| Gearing |
Net debt as a percentage of shareholders’ funds |
|
| Group |
Signet Group plc and its subsidiary undertakings |
|
| IAS |
International Accounting Standard |
|
| IFRS |
International Financial Reporting Standard |
|
| Independent (Directors) |
Considered to be independent under the Combined Code |
|
| LIBOR |
London Inter-Bank Offered Rate |
|
| LTIP |
Long Term Incentive Plan |
|
| NASD |
National Association of Securities Dealers |
|
| Nasdaq |
National Association of Securities Dealers Automated
Quotations |
|
| NYSE |
New York Stock Exchange |
|
Pounds, £, pound sterling, pence
or p |
Units of UK Currency |
|
| QUEST |
Qualifying Employee Share Trust |
|
Return on capital employed
(ROCE) |
Operating profit divided by monthly average capital employed |
|
| Shares |
Ordinary shares of 0.5 pence each in Signet Group plc |
|
| Signet |
Signet Group plc and its subsidiary undertakings |
|
| SEC |
Securities and Exchange Commission |
|
| SFAS |
Statement of Financial Accounting Standards (US) |
|
| SOP |
Statement of Position (US) |
|
| SSAP |
Statement of Standard Accounting Practice (UK) |
|
| UK or United Kingdom |
United Kingdom, Channel Islands, Isle of Man
and the Republic of Ireland |
|
| US or United States |
United States of America |
|
| US dollar, $ or cents |
Units of US Currency |
| US equivalent of Terms used in Annual
Report & Accounts |
| |
| Accounts |
Financial statements |
|
| Allotted |
Issued |
|
| Called-up share capital |
Shares, issued and fully paid |
|
| Capital allowances |
Tax term equivalent to US tax depreciation allowances |
|
| Cash at bank |
Cash |
|
| Creditors |
Payables |
|
| Debtors |
Receivables |
|
| Finance lease |
Capital lease |
|
| Freehold |
Ownership with absolute rights in perpetuity |
|
| Interest receivable |
Interest income |
|
| Interest payable |
Interest expense |
|
| Like for like sales |
Same store sales |
|
| Loans |
Long-term debt |
|
| Net asset value |
Book value |
|
| Profit |
Income |
|
| Profit and loss account |
Income statements |
|
| Profit and loss account reserve |
Retained earnings |
|
| Profit attributable to shareholders |
Net income |
|
| Share capital |
Capital Stock or common stock |
|
| Share option |
Stock option |
|
| Shareholders' funds |
Shareholders' equity |
|
| Share premium account |
Additonal paid-up capital or paid-in surplus
(not distributable) |
|
| Shares in issue |
Shares outstanding |
|
| Stocks |
Inventories |
|
| Tangible fixed assets |
Property and equipment |
|
| Value Added Tax (VAT) |
UK sales tax |
US equivalent of Terms used in Annual Report & Accounts
