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What Date to Use
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For market transactions:
- transaction date is the trade date, not settlement date.
For non-market transactions:
- transaction date is the date ownership passes when an offer to sell is accepted by the purchaser or an offer to buy is accepted by the seller.
Reportable transaction date for stock options:
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a grant of stock options must be reported within five calendar days of the date the insider legally acquires ownership of a specific number of options (until October 31, 2010, the report must be filed within 10 calendar days).
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