- E -
Earnings for Ordinary ShareholdersProfit
after deducting interest charges and taxation and after deducting
preference dividends (but before deducting extraordinary items).
per ShareCalculated as earnings for ordinary shareholders divided by
the number of shares which have been issued by the company.
Effective Interest RateThe
rate that exactly discounts estimated future cash payments or receipts
through the expected life of the financial instrument.
Efficient Markets HypothesisShare prices in a stick market react immediately to the announcement of new information.
financial reporting standards approved for use in Member States of the
European Union through a formal process of endorsement.
EnterpriseA business activity or a commercial project.
Entity, EntitiesSomething that exists independently, such as a business which exists independently of the owner.
Entry PriceThe value of entering into acquisition of an asset or liability, usually replacement cost.
person who investigates and writes reports on ordinary share
investments in companies (usually for the benefit of investors in
EquityA description applied to the ordinary share capital of an entity.
in the balance sheet the parent or group's share of the investment in
the share capital and reserves of an associated company.
Equity InterestSee ownership interest.
Equity PortfolioA collection of equity shares.
in a company which participate in sharing dividends and in sharing any
surplus on winding up, after all liabilities have been met.
Eurobond MarketA market in which bonds are issued in the capital market of one country to a non-resident borrower from another country.
Exit PriceSee exit value.
Exit ValueA method of valuing assets and liabilities based on selling prices, as an alternative to historical cost.
expense is caused by a transaction or event arising during the ordinary
activities of the business which causes a decrease in the ownership
financial information to those users with a valid claim to receive it,
but who are not allowed access to the day-to-day records of the
External Users (of Financial Statements)Users of financial statements who have a valid interest but are not permitted access to the day-to-day records of the company.