What is the meaning of STATEMENT OF AFFAIRS?

STATEMENT OF AFFAIRS is a specialized form of financial statement setting out the debtor's assets and liabilities - secured, preferred and unsecured. This document is usually prepared on short notice and from incomplete records. It is sworn to by an officer of the company and or by the bankrupt where applicable. The trustee often has a different opinion as to the value of the assets and the extent of liabilities included therein. The formalized statement of affairs is sworn under oath by the debtor before a lawyer or designated legal/court entity.

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APABarry Goldsmith. (2010). statement of affairs. Retrieved September 23, 2026, from http://smartdefine.org/statement_of_affairs/definitions/1164121
ChicagoBarry Goldsmith. 2010. "statement of affairs" http://smartdefine.org/statement_of_affairs/definitions/1164121 (accessed September 23, 2026).
HarvardBarry Goldsmith 2010, statement of affairs, Smart Define, viewed 23 September, 2026, <http://smartdefine.org/statement_of_affairs/definitions/1164121>.
MLABarry Goldsmith. "statement of affairs" 21 October 2010. Web. 23 September 2026. <http://smartdefine.org/statement_of_affairs/definitions/1164121>