errorerror analysiserror cushionerrorsescalation clauseestimateestimate time of arrivalestimated costestimated factory overheadestimated liabilitiesestimated liabilityestimates of future dividendsestimationestimation objectiveestimation samplingestimation theoryestimatorethical approacheuropean currency uniteuropean economic communityeuropean free trade areaeuropean unionevaluationevaluation techniqueseventevents occurring after the balance sheet dateevidenceevoutionary proceesex dividend dateex factoryex quayexaminationexcavationexcepted perilsexceptionexceptional eventsexceptional itemsexcess capacityexchangeexchange rateexchange valueexclusive rightexecutionexecutory contractsexemplarexhibitionexisting facilitiesexit policyexit valueexpansion investments