Definition: Date of cessation
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)"
Eurostat, "Business registers. Recommendations manual", Methodologies and Working Papers, Publications Office of the European Union, Luxembourg, 2010