Você pode estar procurando por isso
SELECT *
FROM TRANSACTION_TABLE T
INNER JOIN VALUATION_TABLE V1 ON T.VAL_FK = V1.ID
WHERE (SELECT COUNT(*)
FROM VALUATION_TABLE V2
WHERE V2.ID = V1.ID AND V2.DATE > <GIVEN DATE>) > 1
SELECT *
FROM TRANSACTION_TABLE T
INNER JOIN VALUATION_TABLE V1 ON T.VAL_FK = V1.ID
WHERE (SELECT COUNT(*)
FROM VALUATION_TABLE V2
WHERE V2.ID = V1.ID AND V2.DATE > <GIVEN DATE>) > 1