Student or Learner
could you please tell me what´s the difference between "as of" and "as at"?
e.g. undistributed profit as at/as of 31st December 2007
Thanks a lot!
as of 31 December = starting on 31 December
as at 31 December = on 31 December (means the current state of affairs on 31 Dec regarding undistributed profit)
It strikes me that 'as at' is mainly used in financial sectors. A native speaker might clear that up.
Or it could mean 2. "undistributed profit" starting from 31st December, 2007, which sounds less logical in this context, compared to the first sentence.
Grammatically, as of=starting from or until. Context governs all this.
At 31st December=at this day of that month, at this time.
Does it make sense?
'as of' is used to indicate the time or date from which something starts
"As of January 1, I am officially retired."
" I'm on unemployment as of today."
'as at' : used to indicate how a situation stands up to, and including, that point in time.
"As at 30th April, the accrued interest was £10.20."