Date of approval of the financial statements

Date of approval of financial statements- is the date that comprises the financial statement, including the related notes, have been prepared and those with the recognized authorized have asserted that they have taken responsibility for that financial statement [Bayt.com]. It also can mean the date on which the audited financial statements of the Company for any given Fiscal Year have been finally approved by the auditing firm engaged by the Company to review such statements (which approval shall in no event occur later than March 31 of the calendar year immediately following the applicable Fiscal Year). Interim Termination Event' shall mean any event that terminates the Optioned's employment described in Section 3.2(b) or (c) hereof, which occurs after the anniversary of the Optionee's Grant Date occurring during any given calendar year but before the Financial Statement Approval Date occurring in the immediately following calendar year." "—Performance Target 'Performance Target' shall have the meaning outlined in Appendix A attached hereto. Financial Statement Approval Date' shall mean the date on which the audited financial statements of the Company for any given Fiscal Year have been finally approved by the auditing firm engaged by the Company to review such statements (which approval shall in no event occur later than March 31 of the calendar year immediately following the applicable Fiscal Year) [Law Insider.].

Sources:

What is meant by date of financial statements, date of approval of financial statements, and date of auditors report? Bayt.com. Retrieved from: https://specialties.bayt.com/en/specialties/q/260262/what-is-meant-by-date-of-financial-statements-date-of-appr

Financial Statement Approval Date Definition. Law Insider. Retrieved from: https://www.lawinsider.com/dictionary/financial-statement-approval-date