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1. To decide not to exercise an option. This occurs when an option is out-of-the-money on the exercise date. That is, one may abandon an option if it is currently unprofitable and thus highly unlikely to become profitable.

2. To withdraw one's claim to an asset, especially an unprofitable one. Corporations must file appropriate paperwork with the government to abandon assets. Alternatively, an individual may abandon both real and personal property. For example, a homeowner may leave his/her house and never intend to return. A squatter may then come to possess the home through adverse possession. An important component of abandonment is the owner's intent never to return or otherwise possess the property again.

3. To opt out of a forward contract according to the procedure specified therein. When one abandons a forward contract, one does not buy or sell the underlying asset and it is not delivered.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved


To elect not to exercise an option.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.
References in periodicals archive ?
Panel 1 shows the means and standard deviations of the variables in the model, panel 2 gives summary data on the abandonments by reference group stations, and panel 3 gives the correlation coefficients.
DUBAI Animal welfare groups in the UAE have urged the public to report instances of pet abuse and abandonment to the authorities so due action can be taken against the offenders.
As previously mentioned, most abandonments of partnership interests will result in the recognition of a capital loss because the reduction in liabilities allocated to the abandoning partner is treated as a cash distribution.
Key Words: abandonment, Alces alces, calves, capture-induced abandonment, GPS collars, human-induced abandonment, moose neonates
- Average Abandonment Rate - 59.12% (0.1% percentage increase)
It may, meanwhile, receive certain benefits: some, wisely, take out insurance against lost income in case of abandonment and, in the case of Turf TV-aligned courses (Catterick is one such), they also receive additional compensation for lost media rights income.
In the course of analyzing the law of abandonment and offering a qualified defense of the practice, this Article provides the first workable definition of resource abandonment, suggests that the abandonment of positive-value real and intellectual property is surprisingly widespread by providing multiple examples, and analyzes the costs and benefits associated with abandonment.
Young parents were also reluctant to relinquish their unwanted infants to authorities for fear of being identified with subsequent criminal repercussions of abandonment.
Donaldson Adoption Institute (www.adoptioninstitute.org) suggest these laws may exacerbate infant abandonment by encouraging women who may otherwise have chosen an adoption or kinship care plan.
Recent abandonments were measured as the natural logarithm of the number of analysts stopping coverage in the previous year, and recent abandonments by high-status actors were measured using the same weights as for adoptions.
If its value in place (the net present value of remaining cash flows) falls below its abandonment value (the amount that could be obtained through sale or other disposal), the asset should be abandoned and an impairment realized.