|
Who
Already Uses REFS?
|
 |
|
Abbreviations
and use of symbols
Gearing
calculations
Gearing is
not calculated for banks and insurance companies, and the abbreviation
‘na’ means ‘not applicable’. For other companies, a dash (‘-’)
indicates that gearing is nil. The abbreviation ‘neg’ indicates
that negative shareholders’ funds preclude the calculation of
gearing.
Quick
ratio, current ratio, interest cover and dividend cover
For banks
and insurance companies, the quick ratio and current ratio do
not apply, and the abbreviation ‘na’ appears. For other companies
‘na’ would indicate, for example, that the interest charge or
dividend payout is nil, and the corresponding cover ratios are
not applicable. When the interest charge or dividend payout
is low or negligible, and the calculation of cover returns a
very high value, the abbreviation ‘vhi’ appears. A minus sign
appears when interest cover or dividend cover is negative.
|
|
REFS
is available in 3 formats to suit your needs 
Updated daily with data direct from the London
Stock Exchange 
Available
monthly or quarterly on CD
 
Available
monthly or quarterly in two hard-copy volumes
|
