The estimated worth of individuals and families is calculated using identifiable wealth and assets such as land, property, racehorses, artwork, jewellery and share holdings in publicly quoted companies. It does not include bank account details. The list is not limited to British citizens and it includes individuals and families born overseas but who predominantly work and/or live in Britain. This excludes some individuals with prominent financial assets in Britain such as Rupert Murdoch (owner of the The Times and The Sunday Times). The list does include citizens of the Republic of Ireland who have significant financial interests in the United Kingdom.