Org names as at or as is

in any datasets, when an organisation name has rebranded/merged, is it better to code as the original organisation name at the transaction date or the amended organisation name at the upload date?

the UK charities commission search option is not necessarily a definitive search on “previous names”, a lesson learned when I coded 2004 public aid flow from the Isle of Man and from Jersey to surface legacy data source issues

Thanks @jonesiom and I think my recommendation would be that the name of the organisation should be the (original) name of the organisation as at the time of the transaction so that it reflects what actually happened at that time. However, we would be interested to hear the views of others?