In my experience they report any where from the payment due date, until 3 to 4 days after the payment due date. The statement date usually falls in that date range also.
If you pay your balance down to zero by the payment due date and then say, charge something 2 days after the payment due date, but before the statement date, they will sometimes report that NEW charge even though it is after the payment due date and your balance had been paid to zero.
