Match asset evidence to the declaration date
Record asset item, valuation date, currency and supporting document against the specified declaration date.
Use the specified asset date
The HOS/WSM 2025 HD1161 specifies net assets as at 29 April 2026. Check evidence against that date rather than treating a document downloaded today as the same snapshot.
Classify assets under the form and guide and retain valuation, currency and relevant liability records. Confirm uncertain net-value or conversion treatment rather than substituting purchase price for the required value.
Retain the date and source for each item
Mark evidence from different dates.
| Item | Record | Follow-up |
|---|---|---|
| Item | Form category and holder | Check the required scope |
| Date | Required and document dates | Do not mix snapshots |
| Currency | Original currency and conversion evidence | Follow the guide |
| Net value | Valuation and supporting records | List unresolved differences |
Example: today's balance differs
Retain today's balance separately from the specified-date balance and obtain the matching record rather than using the latest amount as historical evidence.
Match dates, currency and evidence
- The required date is clear
- Evidence sources are retained
- Conversion and net-value questions are followed up