| 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 |
| 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 |
| Combined Code | | A set of corporate governance principles and detailed code of practice |
| 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 |
| Interest receivable | | Interest income |
| Interest in shares of Reuters Group 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 |
| 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 |
