Category: E

Agreement between an employer and an employee. It is typically voluntary, deliberate, and legally enforceable, therefore, binding. The employee must agree to this contract as a condition of his/her employment. Employment contracts

Adobe’s PostScript page description language file format. Used in high quality computer printers. Device independent (refer to device independence). Its images can be transferred without any loss of image quality between unique

Reference statements printed at the end of a page, document, article, chapter or book. They explain or provide additional information on some point raised in a text. At the end of the

Expense for generating, distributing, and using energy. Include monetary and non-monetary expenses. Example is environmental impact.

Southern part of the Isle of Britain, bordered on the north by the river Tweed, which flows through the southern uplands of Scotland and bordered on the west by the country of

Java-platform server-side component. Improves rapid development of mission-critical business applications. Makes applications generically cross-platform portable.

Monies required to gain access into an event, program, or structure. Example: paying money to see a movie at the theatre.

1. Evaluation; Current status of an organization’s compliance to local environmental laws and regulations is established by a independent third party assessment. 2. Financial advantages and disadvantages of moving to a more

Assigning equal prior-occurrence probability to each possible event when nothing is known about the likelihood of their occurrence. A Decision-theory concept.

Cost of leasing posted as a balance sheet entry recording documented payments.

Commonly held evidence of ownership by a share or stock certificate, a document issued by the company to the share investor. Refer to debt instrument and financial instrument.

1. A vehicle that allows portioned investment in a company in trade for portioned ownership of that company. Stock or shares represent that ownership traded. Fluctuation in the value of the company

Occurs when something was left out or a listed action was not executed.

Existing market price stated by a party not the manufacturer nor the supplier used by buyers and sellers to openly trade and bargain.

Written, signed stipulation of previously established facts preventing subsequent contradiction or recant of these facts. An example in the mortgage industry specific information is stated in an estoppel certificate to preclude any

Benchmark rate in the European Banking Federation based on overnight weighted averages of market offers f or the markets . The rate is calculated by taking the weighted average of all the

A unit of account, created by the European Economic Community in 1979 as part of the European Monetary System, based on a weighted average of the currencies of the member countries. The

Unusual occurrence of conditions generating an abnormal return opportunity. An example is the increase gain in a selling opportunity for an increase in share price due to a company announcing the involvement

Means the shares buyer has no forthcoming rights issue. Contrast to cum rights.

Any INSURANCE coverage that an INSURED arranges over and above the primary insurance contract, such as an UMBRELLA POLICY. Excess insurance is generally designed to protect against losses from LIABILITY or unexpected