Your Free Online Legal Dictionary • Featuring Black’s Law Dictionary, 2nd Ed.

Category: E

EMOTIONAL APPEAL

Instead of logical or practical factors, using emotional factors such as looks, status value, popularity, existing conditions as the basis of promotional activity for a product.

EMPLOYER SPONSORED RETIREMENT PLAN

Managed under employer expectations to its employees’ benefit. Often includes a defined contribution partially or fully funded by the sponsoring employer. Contributions are typically deductible for both employer and employees from their

ENABLING CAPABILITY

Something that allows an entity, program, or project to initiate and begin action, but does not necessarily lead to success. It can be action or inaction; decision or indecision; it can be

END USER

Actual person who uses a deliverable, be it a product or a system or a process. Contrasts to those who authorize, manage, build and deliver the deliverable.

ENDURING PURPOSE

Essentially a mission statement. An organization’s public declaration of purpose. Typically, built on its guiding principles, core values and strategic goals.

ENFORCEMENT

Making sure a rule or standard or court order or policy is properly followed.

ENTERPRISE APPLICATIONS

Those computerized systems that integrate and support the world-wide, corporate business structure. Functionally includes all aspects of a firm’s operations and processes. These include accounting, finance, human resources, inventory control, manufacturing, marketing,

ENTERTAINMENT EXPENSES

Business costs for informal engagements with direct business intent. A specific agenda and purpose, such as confirming an order or advantageous trade terms, are evidence of this business intent. This evidence supports

ENTRY REQUIREMENTS

Actions and documentation required to be allowed into a foreign country. Typical requirements are a valid passport and visa, proof of inoculation if necessary, even a valid return ticket. Requirements can differ

EPISTEMOLOGICAL

A epistemology-related thing or event. Focus of this thing or event is the limits of human understanding, the study of knowledge, its basis, nature, and origins.

EQUIPMENT FINANCING

Credit extended for business project tool purchases. Typically covers leasing, SBA and other government loans. Includes sale-and-leaseback, the raising of cash for equipment purchases by selling off collateralized existing equipment.

EQUITY PUT SWAP

An OVERTHECOUNTER SWAP involving the exchange of a floating INTEREST RATE for potential gains from the depreciation of an EQUITY reference index (which may take the form of a single COMMON STOCK,

ERASURE GUARANTEE

A guarantee made by an accredited institution that an investment vehicle’s term changes are legitimate. Synonymous to a notary public signing a document. An affiliated representative of the associated financial institution or

ESCROW ACCOUNT

1. In Accounting, this is a special account for holding specific monies for disbursement under specific conditions. 2. In Banking, this is a special account for holding specific monies for disbursement under

ESTIMATING RELATIONSHIP

Mathematical formula used in projecting a value based on other related variables. An example is projecting the cost of material consumed based on the number of hours worked and the number of

EURO

European Union currency, voted as a unified banking currency. The European Union (EU), except Britain, Denmark, and Greece use it as a national currency. Established January 1, 2002.

EUROPEAN BANK FOR RECONSTRUCTION AND DEVELOP

An international development BANK created in 1990 to assist in the economic development of Central and Eastern European nations via infrastructure and project LOANS to private and public sector borrowers.

EVALUATION OF RISK

Periodic analysis of risk for acceptability decision to continue, measured against significance.

EX ALL

Means the shares buyer has no forthcoming dividend, rights shares, and scrip issue. Contrast to cum all.

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