Returns a TDateTime that represents 12:00:00:00 AM on the first day of the year identified by a specified TDateTime.
function StartOfTheYear(const AValue: TDateTime): TDateTime;
TDateTime StartOfTheYear(const TDateTime AValue);
DateUtils
StartOfTheYear returns the first expressible moment of the same year as the TDateTime specified by AValue. That is, it replaces the time portion of AValue with 0, changes the day to January 1, and returns the result.
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