at the reporting date

USAGE SUMMARY

The phrase "at the reporting date" is correct and usable in written English.
It is typically used in financial or accounting contexts to refer to the specific date on which financial information is reported or assessed. Example: "The company's assets were valued at the reporting date to ensure accurate financial statements."

✓ Grammatically correct

Formal & Business

Science

News & Media

Human-verified examples from authoritative sources

Exact Expressions

2 human-written examples

"Compliance with Tesco accounting policy precludes practices such as 'accruing to budget' and recognising 'planned' future income/profits in periodic accounts where they cannot be justified at the reporting date".

BBC

A deferred tax asset or liability represents the increase or decrease in taxes payable or refundable in future years as a result of temporary differences and any net operating loss or tax credit carry-forwards that exist at the reporting date.

SERIEs

Human-verified similar examples from authoritative sources

Similar Expressions

58 human-written examples

"Gross market values", which show how much money would change hands if derivative contracts were sold on the reporting date at prevailing prices, are a better guide.

The Economist

The GTL plant Oryx-1 in Qatar with a capacity of 35,000 bbl/day and a TCI of $1.1 billion, equivalent to about €1 billion at the report date, was the basis of the estimate.

Energy, Sustainability and Society

Mr. del Valle had less than $2,000 in his campaign account at the end of June, the most recent reporting date, but so far he is the only candidate with television ads, a campaign office, a Web site and a Facebook page.

The New York Times

Timeline events comprised the following dates: symptom onset (onset of diarrhea), diagnosis, notification (date when the notification arrived at the local health department), and reporting (date when the report arrived at RKI).

Emerging Infectious Diseases

This structure is the first DAP-AT structure reported to date.

Journal of Molecular Biology

The data therefore did not allow us to confirm for sure that the participant was employed, nor with which employer he/she was employed (if several employers were reported), at the exact date of enrollment in the study.

BMC Public Health

The first violations revealed in news reports date to at least 2005, and the investigation began after they were first reported in 2006.

The New York Times - Sports

For individuals who were event free (no AIDS diagnosis reported) at the censor date, it was assumed that the disease had not progressed to AIDS.

Plosone

Women's age at birth was calculated from participants' reported date of birth, and the date of their baby's birth.

BMC Pregnancy and Childbirth

Expert writing Tips

Best practice

When using "at the reporting date", ensure that the context clearly specifies what "reporting" refers to (e.g., financial reporting, data reporting) to avoid ambiguity. For instance: 'The assets were revalued at the reporting date for financial statement purposes'.

Common error

Avoid using "at the reporting date" when you actually mean the date the report was published or the date the data was collected. The "reporting date" refers specifically to the point in time the information is assessed for the report, not when the report is released. Ensure you use the precise terminology.

Linguistic Context

The phrase "at the reporting date" functions as a prepositional phrase that modifies a verb or noun, specifying a point in time. This phrase indicates when a particular action occurs or when a certain condition exists. According to Ludwig, the phrase is considered correct and usable in written English.

Expression frequency: Rare

Frequent in

Science

33%

News & Media

33%

Formal & Business

33%

Less common in

Academia

0%

Wiki

0%

Reference

0%

Ludwig's WRAP-UP

In summary, "at the reporting date" is a grammatically sound prepositional phrase that specifies a point in time, typically in financial, scientific, or formal contexts. While not exceptionally common, as shown by Ludwig, it provides necessary precision in reporting and analysis. Alternatives like ""as of the reporting date"" or "on the reporting date" can be used. Be sure to clarify the specific reporting context to avoid any ambiguity. According to Ludwig AI, the phrase is considered correct and usable, reinforcing its validity in formal writing.

More alternative expressions

Phrases that express similar concepts, ordered by semantic similarity:

as of the reporting date

Uses "as of" instead of "at the", emphasizing the point in time being considered.

on the reporting date

Replaces "at" with "on", a common alternative preposition to indicate a specific date.

at the balance sheet date

Specifies the "reporting date" as a "balance sheet date", which narrows the context to financial reporting.

at the fiscal year-end

Substitutes the general reporting date with a specific instance of fiscal year end.

at the period end

Replaces "reporting date" with "period end", indicating the conclusion of an accounting period.

as at the date of reporting

Inverts the structure and uses a more formal tone.

on the date the report was issued

Explains the reporting date in terms of when the report was issued.

at the time of the report

Replaces date with time, but keeping the same report context.

at the statement date

Refers to the date when a statement is prepared or finalized.

at the cut-off date

Highlights a date that serves as a deadline or a point where something is finalized.

FAQs

How is "at the reporting date" typically used in financial contexts?

In financial contexts, "at the reporting date" usually refers to the specific date on which a company's financial statements are prepared. This is the date to which the financial data relates, providing a snapshot of the company's financial position "as of the reporting date".

What's the difference between "at the reporting date" and "as of the reporting date"?

While both phrases are very similar, "at the reporting date" suggests a single point in time for reference, while ""as of the reporting date"" emphasizes that the information is current and accurate up to that specific date. In practice, they are often used interchangeably.

What prepositions can I use instead of "at" in the phrase "at the reporting date"?

The most common alternative preposition is "on". You can say "on the reporting date". Both are correct and widely accepted.

Is it ever incorrect to use "at the reporting date"?

The phrase itself is grammatically correct. However, it would be incorrect if the context requires a different, more specific term, such as "at the balance sheet date" if you're specifically referring to a balance sheet.