Kirkland & Ellis - UK 100

UK/global turnover: £25m/£442m

UK/global PEP: £1.1m/£1.2m

UK/global revenue per lawyer: £806,000/£518,000

UK revenue per partner/equity partner: £1.9m/£3.6m

Global revenue per equity partner: £2.8m

UK/global number of partners: 7(13)/157

UK/global number of lawyers: 31/854

UK number of staff: 33

UK/global leverage ratio: 1:3.4/1:4.4

UK equity partner to staff ratio: 1:4.7

Equity structure: Merit-based.

Billable hours targets: None set.

Billing currency: Dollar.

Cost of living details: US lawyers relocate to London permanently, and are given an annual payment of around $50,000 (£30,500), which has been adjusted for 2004.

UK-based lawyer remuneration: All equity partners are paid in dollars. US lawyers receive dollars, UK lawyers sterling. No hedging mechanism is used as the firm has a cost of living adjustment.