Definition: Date of cessation

Category: Business demography

The date on which a unit ceased activities. This can be either its death date, or other cessation date due to merger, takeover, break-up or discontinuity point according to the continuity rules.

This definition is used both in Eurostat's "Business Registers Recommendations Manual" and "Eurostat - OECD Manual on Business Demography Statistics (Edition 2007)" http://ec.europa.eu/eurostat/ramon/statmanuals/files/KS-32-10-216-EN-C-EN.pdf Eurostat and OECD,  "Eurostat - OECD Manual on Business Demography Statistics" (Edition 2007)
Source:
Eurostat, "Business registers. Recommendations manual", Methodologies and Working Papers, Publications Office of the European Union, Luxembourg, 2010
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