Prerequisite to serving valuation purposes, valuation date should be as near to the date of fieldwork as possible.

在满足评估目的的前提下，评估基准日应尽可能选择在勘估日期附近。

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To establish a policy's market value we first calculate its asset share, which tracks money into and out of the policy to the date of valuation.

FORBES: Magazine Article

The Courts ruled that the date of the divorce trial should be used as the valuation date.

FORBES: How the Valuation Dates of Different Assets Are Decided During Divorce

In essence, the judge could deem a normally active asset (the business) to be a passive asset and therefore would use the trial date as the valuation date rather than the DOS (or commencement of the divorce action in New York).

FORBES: How the Valuation Dates of Different Assets Are Decided During Divorce