English to Polish Bus/Financial Accounting

To pytanie wygląda może na non-PRO, bo wiadomo, że chodzi o dzień bilansowy, ale spójrzcie jaki jest kontekst:
Facts or events which clarify the value an asset or liability has on the balance-sheet date must also be taken into account if these circumstances become known between the balance¬sheet date and the end of the balance-sheet preparation process. Example: a debtor goes bankrupt after the balance-sheet date and most of the circumstances leading to the bankruptcy occurred before the balance-sheet date.
The following is an example of what would not be a deemed a value-clarifying fact or event: the exchange rate of the Czech koruna drops between the balance-sheet date and the date of preparation of the balance-sheet.

Przecież balance-sheet date czyli dzień bilansowy to właśnie dzień sporządzenia bilansu. Czy też może chodzi o coś innego o czym nie wiem?