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Definitions (71)
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depreciation
The systematic allocation of an asset’s depreciable amount (acquisition cost less residual value) over its useful economic life. In the case of intangible assets the term “amortisation” is generally u [..]
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diluted earnings per share
Profit for the period attributable to ordinary shareholders divided by the weighted average number of shares in issue during the period adjusted for the potential dilutive effect of employee share sch [..]
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dividend
The amount paid to shareholders in cash or shares from the Company's profits after tax, commonly expressed in pence per share. UK listed companies usually announce a final and an interim dividend [..]
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dividend cover
Adjusted diluted earnings per share divided by the declared dividend per Ordinary Share.
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dss
Direct store sales.
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earnings
Profit for the period attributable to ordinary shareholders of the parent entity.
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ebitda
Profit on ordinary activities before interest and tax, adjusted for goodwill impairment, depreciation and amortisation.
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effective tax rate
The tax charge expressed as a percentage of profit before tax.
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employee share ownership trust
Holds British American Tobacco p.l.c. shares purchased in the market, to provide for share options granted to British American Tobacco employees.
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enterprise value
Market capitalisation, plus net debt and the market value of the non-controlling interests.
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