R12.2.4 - what is the expected default gl_date on the ce statement header?

We are on R12.2.4 - does the gl_date always default to sysdate on CE
statement header?

Why doesn't it read from statement header table ?  I tried opening a ce
statement header and it showing the gl_date as 14-JAN.

IT doesn't match with the sysdate, where does it get the default gl_date?

Once we flag the statement header as 'Complete' probably the system
will get the gl_date from header. Since the statement is grayed out
once complete - the system reads from statement header.

Pls confirm