Valuation dates that survive auditor questions

Cold holdings lack monthly PDF statements. Auditors therefore attack valuation dates. Our methodology appendix includes:

Named snapshot datetime — usually 23:59 KST on 31 December or the jurisdiction’s required date, stated explicitly.

Price source triad — primary index, secondary index, and reason for choosing one when they diverge beyond a stated percentage.

FX line — when filing country uses non-USD units, we show rate source and date.

Rounding rule — e.g., round to nearest thousand KRW for summary tables, full precision in appendix tables only if you require it.

We do not backdate screenshots. If you missed the deadline, we document a later snapshot with a candid footnote—better than fabricated timestamps that risk filing fraud allegations.

For NFT-less cold BTC-only wallets, methodology stays short. For mixed cold holdings including paper wallets of lesser-known assets, we add a asset-definition glossary so reviewers know what you counted.

Counsel may ask us to align with a brokerage statement date for household net-worth consistency. We add a reconciliation paragraph explaining differences—exchange cash vs cold storage—not forcing numbers to match artificially.

Revisiting valuation yearly through the Annual Holdings Review Binder refreshes the appendix without reprinting entire inventory pages.

Auditors respect dated methodology even when they disagree with a price source. They rarely respect missing dates.