`value_date` (value date)
value_date (value date)
value_date is the value date for the bank transaction. Bookkeeping uses it as supporting context to explain timing differences during reconciliation, even when booking_date is the primary date used for posting periods.
When value date is available, review workflows can explain “why it hit the account later” without opening external statements.
Example values: 2026-02-10, 2026-02-13.