| Term used in annual report | US equivalent or brief description |
| Advance corporation tax | No direct US equivalent. Tax paid on company distributions recoverable from UK taxes due on income |
| Allotted | Issued |
| Associated undertakings | Affiliates accounted for under the equity method |
| Cadbury Committee | UK committee set up in 1991 to address the financial aspects of corporate governance |
| Called-up share capital | Ordinary shares, issued and fully paid |
| Capital allowances | Tax term equivalent to US tax depreciation allowances |
| Cash at bank and in hand | Cash |
| Class of business | Industry segment |
| Creditors | Accounts payable |
| Creditors: Amounts falling due after more than one year | Long-term debt |
| Creditors: Amounts falling due within one year | Current liabilities |
| Debtors | Accounts receivable |
| Destination (of revenue) | The geographical area to which goods or services are supplied |
| Finance lease | Capital lease |
| Freehold | Ownership with absolute rights in perpetuity |
| Greenbury Committee | UK committee set up in 1995 to address the issue of directors' remuneration |
| Hampel Committee | UK committee set up in 1995 to review implementation of the recommendations made by the Cadbury and Greenbury Committees. |
| Interest receivable | Interest income |
Interest in shares of Reuters
Holdings PLC | Treasury stock |
| Origin (of revenue) | The geographical area from which goods or services are supplied to a third party or another geographical area |
| Profit | Income |
Profit and loss account
(statement) | Income statement |
| Profit and loss account reserve (under "capital and reserves") | Retained earnings |
Profit attributable to ordinary
shareholders |
Net income |
| Proposed dividend | Dividend declared by directors but not yet approved by shareholders |
| Revaluation reserve | No direct US equivalent. Represents the increase in the valuation of Reuters Limited net assets as compared with historical cost at 31 December 1983 to the extent that it is attributable to the parent company, Reuters Holdings PLC |
| Share capital | Ordinary shares, capital stock or common stock issued and fully paid |
| Share premium account | Additional paid-in capital or paid-in surplus (not distributable) |
| Shares in issue | Shares outstanding |
| Stocks | Inventories |
| Tangible fixed assets | Property and equipment |