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1 a : an official or formal report or declaration [a of policy]
b : an oral or written assertion (as by a witness) or conduct intended as an assertion see also hearsay, prior consistent statement, prior inconsistent statement
2 : a financial record or accounting
Source: Merriam-Webster's Dictionary of Law ©1996. Merriam-Webster, Incorporated. Published under license with Merriam-Webster, Incorporated.