This Panasonic part ERJ-L06KF50MV is a surface mount thick film resistor with a resistance of 0.05 ohms and a tolerance of 1%. It has a power rating of 0.25W (1/4W) and a temperature coefficient of ±100ppm/°C, making it suitable for automotive applications. This resistor comes in an 0805 package size and is supplied on tape and reel for easy handling during assembly.