Strategic report Governance Financial statements Other information GLOSSARY OF TERMS A C E I AGM Annual General Meeting CASS Client Assets Sourcebook EBT Employee Benefit Trust IAS International Accounting Standards AIFMD Alternative Investment Fund Client retention rate Based on the monthly lostESG Environmental, social and governance ICAAP Internal Capital Adequacy Assessment Managers Directive clients as a percentage of the opening month’s Process AML Anti Money Laundering total clients and averaging for the year. A lost F IFRS International Financial Reporting Standards client is deemed as one who falls below a holding API Application Programming Interface of £100 FATCA Foreign Account Tax Compliance Act ISA Individual Savings Account Asset retention rate Based on the monthly lostCODM Chief Operating Decision Maker FCA Financial Conduct Authority, regulator of theIT Information Technology AUA as a percentage of the opening month’s UK financial services industry AUA and averaging for the year Company Hargreaves Lansdown plc K FRC Financial Reporting Council AUA Assets Under Administration. This is the Corporate Schemes This related to HL Workplace Solutions which allows employers FSCS Financial Services Compensation Scheme KPI Key Performance Indicator value of all assets administered or managed byto offer the benefits of the Hargreaves Lansdown Hargreaves Lansdown on behalf of its clients FTE Full-time equivalent employees L Vantage service to employees via the workplace AUM Assets Under Management is the value FVTPL Fair value through profit or loss of all assets managed by Hargreaves Lansdown CRD IV Capital Requirements Directive IV LISA Lifetime ISA Fund Managers CRO Chief Risk Officer G Listing Rules Regulations subject to B CSDR Central Securities Depositories RegulationGAAP Generally Accepted Accounting Principles the oversight of the FCA applicable to companies listed on a UK stock exchange Basic EPS Basic earnings per share D Group Hargreaves Lansdown plc and itscontrolled entitiesLoyalty bonus A reward to customers for holding certain collective investments within the Vantage BCP Business Continuity Plan D2CDirect to Consumer GCRO The Group Chief Risk Officer following herwrapper. This is paid on a regular basis as a Board The Board of Directors of DEFRA Department for Environment Food appointment in January 2021 and the Chief Risk percentage of qualifying assets Hargreaves Lansdown plc & Rural Affairs Officer prior to that LTIP Long-term incentive plan Diluted EPS Diluted earnings per share H DR Disaster Recovery HL Hargreaves Lansdown DTR The FCA’s Disclosure Guidance and HMRC HM Revenue and Customs Transparency Rules sourcebook DWP Department of Work and Pensions 184 Hargreaves Lansdown Report and Financial Statements 2021