e-business – the use of the internet to conduct business.

e-commerce – the sales part of the e-business process.

e-commerce site – a website set up for the purpose of selling goods and/or services online.

electronic data interchange (EDI) – exchanging information forms electronically, such as invoices and orders.

EFTPOS – is electronic funds transfer at point of sale and an electronic method of making a payment to a retailer at the point of sale.

Encryption – encoding information so that it cannot be deciphered by an unauthorised person.

Entity – an individual (sole trader), partnership, a body corporate, a corporation, an incorporated association or body of persons, a trust or superannuation fund.

Entrepreneur – a person who owns, organises and manages a business and assumes significant accountability for the inherent risks and the outcome.

Environmental management – The use of management practices that minimise adverse environmental impact. The three main issues that affect managers are those involving politics, programs, and resources.

Equities – represents a share of ownership in a company.

Equity capital – money provided by the business owner/s to finance the business.

Equity financing – raising funds through issuing new shares to existing or new shareholders.

Event (AS/NZS 4360) (Risk Management) – the occurrence of a particular set of circumstances. (Note: The event can be certain or uncertain; the event can be a single occurrence or a series of occurrences.)

Excess – the portion of an insurance claim that the policyholder is responsible for.

Excise – a tax applied to certain goods produced or manufactured in Australia, such as alcohol, tobacco and petroleum and alternative fuels.

Expenses – the costs associated with business revenue, for example, rent, advertising and wages.

Export – the trade of goods and services to markets outside the country of origin.

Exit strategy – a plan that sets out how the current owners plan to leave the business. The strategy normally includes the method of the exit, a succession plan for transition to the new owners, and details such as timing and sale price.

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