In a share-based payment transaction like an option,vesting date is:
A) grant date.
B) expiry date of option.
C) date when all vesting conditions are satisfied.
D) balance date.

Question

Quizplus · Accepted Answer

The vesting date is the date on which all vesting conditions are satisfied, and the holder of the option gains the right to exercise the option. It is not the grant date (A), which is the date on which the option is granted to the holder, nor is it the expiry date (B) of the option, which is the last date on which the option can be exercised. The balance date (D) is not relevant to the vesting of an option.

In a Share-Based Payment Transaction Like an Option,vesting Date Is