Statement

Definition - Noun
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

Based on Merriam-Webster's Dictionary of Law ©2001.
Merriam-Webster, Incorporated
Published under license with Merriam-Webster, Incorporated.
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intrinsic fraud

fraud (as by the use of false or forged documents, false claims, or perjured testimony) that deceives the trier of fact and results in a judgment in favor of the party perpetrating the fraud

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