d is the smallest division that a balance or scale can display.
e is the smallest interval on a balance or scale that can be used in a business transaction.
For example, a scale has d = 0.001 g, providing weight results to 3 decimal places. In the case that e=d, the scale can be used in business transactions measuring weight to 3 decimal places (0.001 g). In the case that e=10d, the balance can only be used in business transactions measuring weight to 10 x 0.001 g or 0.01 g.