the date on which an entry made on an account becomes effective, used especially in connection with foreign accounts.
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British Dictionary definitions for value date
the exact date on which a financial transaction, esp in buying and selling foreign exchange, is deemed to take place: used for calculating exchange rates
Collins English Dictionary - Complete & Unabridged 2012 Digital Edition © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012