As of

An effective date or as of date is the date upon which something is considered to take effect, which may be a past, present or future date. This may be different from the date upon which the event occurs or is recorded.

In Reserve Fund Planning, an effective date refers to the fiscal year's first day where changes, voted on at a condo or strata corporation Annual General Meeting, take effect regardless of whether the vote took place before or after the beginning of the fiscal year. This effective date is when recommendations take place.

...
Wikipedia