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Code X: Exercise of in-the-money or at-the-money derivative security

Not short-swing exempt
0.18%of all 2025 Form 4 transactions
0.11%of Table I lines (non-derivative)
0.37%of Table II lines (derivative)
708transaction lines filed
Exercise of in-the-money or at-the-money derivative security

Use it when

  • A derivative security is exercised and the exercise does not qualify for the Rule 16b-3 (short-swing liability exemption).
  • The exercise is in-the-money or at-the-money, as opposed to the out-of-the-money case covered by O.
  • The exercise needs to be paired with a Table I row reporting the underlying security holdings.

EDGAR expects

TableTable II, derivative securities
CodeX
Column 8, price of derivativeleft blank on an exercise
Column 2, conversion or exercise priceexercise or conversion price is reported here instead
Table Ipaired row reporting the holdings of the underlying security

What the footnote typically covers

  • What is the underlying security and how many shares resulted from the exercise?
  • How the exercise price was determined or paid?
  • Whether the exercised derivative was fully or only partially exercised.

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Related codes

Based on all 383,732 transaction lines reported on original Form 4 filings in calendar year 2025 (279,260 in Table I, 104,472 in Table II). Holdings lines and amendments are excluded. Tallied from the SEC's Insider Transactions Data Sets.

Updated August 2026
Disclaimer

General information about SEC reporting mechanics, not legal advice. Confirm treatment with counsel before filing.