statement

A statement is a declarative utterance that conveys information or asserts something about the world. In everyday language, it can express a fact, a belief, or an opinion. In philosophy and logic, a statement (often called a proposition) is typically considered something that can be true or false, unlike questions or commands.

In linguistics, statements express propositions and have truth conditions; their illocutionary force is to convey information rather than to inquire or request. The form of a statement generally follows subject-predicate syntax in many languages, though the content can be complex and involve modality, negation, or quantification.

In formal logic and mathematics, a statement is a sentence whose truth value can be evaluated within a model. Statements can be basic or compound, and they combine with logical connectives such as and, or, not, to form more complex propositions.

In programming and computer science, a statement is a unit of executable code that performs an action, such as assigning a value, calling a function, or directing control flow. These differ from expressions, which compute values rather than perform actions.

In finance and accounting, a financial statement is a formal record summarizing an organization's financial position and performance, typically including the balance sheet, income statement, and cash flow statement. Such documents are used for analysis, reporting, and decision making.