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What is the "Valuation Date"?

The valuation date dictates the interest rate to be utilized in the analysis. For example, if the GATT Method of valuation is being used to generate a present value, and the valuation date is August 1, 2001, the interest rate utilized would be 30-Year Treasury Bond Rate in effect in the market on August 1, 2001. By using the interest rate in effect on the valuation date, the present value of the benefits corresponds to the value of the dollar (in the market) as of that particular date.