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HMRC internal manual

VAT Finance Manual

Glossary of terms: E

Equalising Interest The difference between the commonly available rate, and a special rate offered for a specific purpose paid for by a third party. The difference represents part of the lender’s consideration for this loan.
Equity The risk sharing part of a company’s capital, usually referred to as ordinary shares.
Error Deals When a broker, acting for a client, buys the wrong security (e.g. buys preference shares when the client ordered ordinary shares).
Euro Commercial Paper (Europaper) Paper issued in currencies other than the issuing country’s currency, and in higher value denominations than longer dated securities. See also Commercial Paper, Euronotes, and Sterling Commercial Paper.
Eurobond A long-term loan issued in a currency other than that of the country or market in which it is issued. Interest is paid without the deduction of tax.
Euroclear International clearing system for the settlement of transactions in securities, essentially Eurobonds, based in Brussels.
Eurocurrency A term used to describe deposits of currency which are held by people who do not live in the country whose currency it is, and who keep deposits in a third country. The bank receiving Eurocurrency will then lend it out at a good rate of interest to anyone wishing to borrow in that currency.
Euronotes A type of commercial paper with fixed maturity dates. See also Commercial Paper, Euro Commercial Paper (Europaper), and Sterling Commercial Paper.
European Style Option An option that can be exercised only at the expiry date.
Ex The opposite of Cum, and used to indicate that the buyer is not entitled to participate in whatever forthcoming event is specified. Ex cap, ex dividend, ex rights etc.
Exchange Delivery Settlement Price (EDSP) The settlement price determined by the exchange at which delivery of a futures contract (either cash or physical) takes place.
Exercise The action of the option holder in demanding that the option writer fulfils their obligation to buy or sell the underlying commodity or financial instrument/asset to the holder. The exercise or ‘strike’ price is the price at which the holder may exercise their right.
Extraordinary General Meeting (EGM) Any meeting of a company’s shareholders other than its AGM.