what does "as at" mean?
IACS REPRESENTATION IN IMO CORRESPONDENCE GROUPS AS AT 1 JANUARY 2013.

Question:
"as at" in this sentance is the same as "as of" or it just describe the situation at the time of 1 January 2013?

Question

what does "as at" mean?
IACS REPRESENTATION IN IMO CORRESPONDENCE GROUPS AS AT 1 JANUARY 2013.

Question:
"as at" in this sentance is the same as "as of" or it just describe the situation at the time of 1 January 2013?

Answer

Yes - it is 'the situation at the given time or date'.
'as at' is a 'safe' option for reporting - as writing this simply states the situation at one specific time.

Answer

I think that is a question only a lawyer could answer.
And then they would argue (on the clock) over which answer is correct.
Finally coming to the conclusion: 
The best answer is the one that makes the most money. 
(at the time)

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