Investor glossary.

A

ABB

Association of British Bookmakers, the leading trade association representing high street (off course) bookmakers in Great Britain.

B

BAGS

Bookmakers Afternoon Greyhound Services Limited, a not-for- profit company set up by various bookmakers, including William Hill.

C

Company

William Hill PLC

Current asset

An asset that will normally be turned into cash within a year.

Current liability

A liability that will normally be repaid within a year.

D

DCMS

Department of Culture, Media and Sport

Depreciation

The reduction in the book or market value of an asset, or the portion of an investment that can be deducted from taxable income

Dividend

The payment by a company to its shareholders

Dividend yield

The annual dividend per share divided by the price per share.

E

EBIT

Earnings before interest and tax.

EBITDA

Earnings before interest, tax, depreciation and amortisation.

EPS

Earnings per share. This is calculated by dividing the profit (or
underlying earnings) by the weighted average number of shares in
issue.

Exceptional items

The in/out flow of cash on a one-off basis.

Ex-dividend

The purchase of shares in which the buyer is not entitled to the
forthcoming dividend.

G

Gambling Act

Legislation passed in 2005 regarding the modernisation of the laws
relating to betting and gaming within the UK.

Gambling Commission

The Gambling Commission for Great Britain, the regulatory body for casinos, bingo clubs, gaming machines, betting, remote gambling and larger lotteries (including all local lotteries but excluding the National Lottery).

Gross profit tax (GPT)

Introduced in October 2001, this is a duty charged by the UK
Government of 15% of a bookmaker's gross win.

Gross win

Total customer stakes less customer winnings.

H

Horse racing levyhere

A levy attributable to bets taken on horse racing and payable to
the Horserace Betting Levy Board, primarily for the purpose of
augmenting the prize money available for winning horses and
providing certain racecourse amenities.

L

LBO

Licensed betting office.

M

Market capitalisation

The number of shares in issue multiplied by the share price.

P

Price / earnings (P/E) ratio

The share price divided by earnings per share.

Z

Zapak

Zapak

R

Retained earnings

Earnings not paid out as dividends.

RGA

Remote Gambling Association: represents remote gambling
companies and provides the industry with a single voice on all
issues of importance to regulators, legislators and key decision
makers around the world.

S

Sportsbook

Bets accepted on sporting and other events.

W

William Hill or the Group

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