expiration date

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Related to Exercise Date: Exercise notice, Exercising an Option

expiration date

[‚ek·spə′rā·shən ‚dāt]
(materials)
The anticipated date when a material may go from usable to unusable.
References in periodicals archive ?
In SFAS 123(R) paragraphs B44 and B45, FASB states the arguments by advocates for the exercise date intrinsic value method.
The difference between the normal value of the shares on the exercise date and the exercise price is subject to income tax.
The taxation of NQSOs typically occurs on the exercise date.
Another unique private company wrinkle is "phantom stock," a grant of the right to profit from appreciation of the company's profits or sales, with a fixed exercise date and a formula for calculation.
The argument is apparently that the exercise date is the date establishing the employment and withholding tax liability.
The exercise date is the date of the final settlement of the exchange transaction between the company and the option holder.
Compensation income of $43 per share would be recognized upon exercise and the cost basis will be equal to the FMV as of the exercise date ($50).
Analysis and economic evaluation was expected to be completed well ahead of the option exercise date of September 7, 1999.
On December 4, 2012 the Warrantholder gave notice to the Trustee of its intent to exercise all Call Warrants for the purchase of all of the Term Assets held by the Trust, and agrees to make payment equal to the sum of the principal amount of the Term Assets being purchased pursuant to the exercise of the Call Warrants plus accrued and unpaid interest to and including the Warrant Exercise Date, determined to be Thursday, December 20, 2012 (the "Warrant Exercise Date" or "Redemption Date").
45 per share, will be exercisable six months following the closing date and will expire five years from the initial exercise date.
The use of the exercise date negates many of the previously mentioned criticisms, although counterarguments can still be made.
The old regulations did not require the reporting of the date of grant, the fair market value of the stock on the grant date and the exercise date, the exercise price, or the exercise date.