BEFORE_EQUAL takes two dates, from either an information or in ISO8601 format, and checks if the first one comes before, or is the same as, the second. If it does, true will be returned. Otherwise false will be returned.
e is Entity
This expression checks whether a company was founded on or before 29th February 2016 (the actual founding date of Atfinity AG; so also if it's older or the same age as Atfinity). If it was, this expression will return true.