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Options that can be exercised only on their expiration date.

The holder of shares purchased ex dividend is not entitled to an upcoming already-declared dividend, but is entitled to future dividends.

The holder of shares purchased ex rights is not entitled to already-declared rights, but is entitled to future rights issues.

Ex-dividend/distribution date. The date that the buyer of a stock is not entitled to the upcoming declared dividend/distribution, because the buyer will not be a holder of record. The ex-d date is two clearing days before the record date. The exchange that the issue is listed on sets the ex-d date.

The day after dividends are paid.

A stock purchased from a company that has maintained a record of stable earnings and continuous dividend payments through periods of economic downturn.

Balance sheet liability reflecting expenses shown on the income statement that haven’t actually been paid. 

Balance sheet liability reflecting taxes due, but not yet paid. 

Sales charge paid when selling a mutual fund (a.k.a. back-end load).

A balance sheet liability reflecting payments received for work not yet performed.