Earnings Before Interest & Taxes a.k.a. EBIT: EBIT, or Earnings Before Interest & Taxes, is a company's profit before income taxes.
See also: Earnings Before Interest & Taxes & Depreciation & Amortisation
Earnings Before Interest & Taxes & Depreciation & Amortisation a.k.a. EBITDA: EBITDA, or Earnings Before Interest & Taxes, Depreciation, & Amortisation, is a formula for measuring a business's profitability.
See also: Earnings Before Interest & Taxes
EBIT a.k.a. Earnings Before Interest & Taxes: EBIT, or Earnings Before Interest & Taxes, is a company's profit before income taxes.
EBITDA a.k.a. Earnings Before Interest & Taxes & Depreciation & Amortisation: EBITDA, or Earnings Before Interest & Taxes, Depreciation, & Amortisation, is a formula for measuring a business's profitability.
EIS a.k.a. Enterprise Investment Scheme: Otherwise known as EIS, the Enterprise Investment Scheme is a tax-relief scheme that helps small firms to fundraise and grow. In addition, EIS often encourages investments into riskier business ventures, giving startups a greater chances at succeeding.
EIS1: This is an EIS compliance statement, a form HMRC requires companies to fill out and return after EIS shares are issued.
See also: SEIS1 EIS3
EIS3: For investors, EIS3 is a certificate from a company they invested in, confirming satisfaction of specific requirements within the Enterprise Investment Scheme.
See also: SEIS3 EIS1
Elevator Pitch: An elevator pitch is a short, persuasive description of a business, idea or product. This pitch is so-called as it takes about the same time to deliver as a quick ride in an elevator.
EMI a.k.a. Enterprise Management Incentives: A tax-advantaged share option scheme that allows eligible companies to give employees the opportunity to buy shares in the company, often with favourable tax treatment without the risk of loss if share value decreases.
Employee: Particularly at a non-executive level, an employee is someone who works for a salary, rather than a consultancy fee, and benefits from employment law rights .
Employee Option a.k.a. ESOP: An Employee Option is also known as Employee Stock Ownership Plan. It's a benefits scheme within the employee's company, allowing employees to have an equity interest in part or all of the group.
Enterprise Investment Scheme a.k.a. EIS: Otherwise known as EIS, the Enterprise Investment Scheme is a tax-relief scheme that helps small firms to fundraise and grow. In addition, EIS often encourages investments into riskier business ventures, giving startups a greater chances at succeeding.
Enterprise Management Incentives a.k.a. EMI: A tax-advantaged share option scheme that allows eligible companies to give employees the opportunity to buy shares in the company, often with favourable tax treatment without the risk of loss if share value decreases.
See also: Unapproved options Option
Entrepreneurs Relief: Renamed to Business Asset Disposal Relief.
See also: Capital Gains Tax Business Asset Disposal Relief
Equity: In the investment world, equity is how much shares given by a company are worth. In other words, equity is the monetary value of an investor's stake in a business.
ESOP a.k.a. Employee Option: An Employee Option is also known as Employee Stock Ownership Plan. It's a benefits scheme within the employee's company, allowing employees to have an equity interest in part or all of the group.
Exercise: When an employee uses their share options to buy shares in the company at the agreed price (known as the exercise price). For example, if an employee has an option to buy 100 shares at £1 each, exercising the option means paying £100 to acquire those shares.
See also: Lapse Option
Exit: When an owner no longer has an equity interest in their business.
Exit Strategy: An exit strategy is a plan for founders to realise value in their business.