statement of affairs

(business, finance) A financial accounting, listing all assets and debts, that is used as part of a bankruptcy proceeding.

Japanese Meaning

破産手続における、資産と負債の一覧を示す財務報告書 / 倒産案件において使用される、事業の財務状況を示す明細書

Before the hearing, the trustee reviewed the debtor's statement of affairs to determine which creditors would be paid.

審理の前に、管財人はどの債権者に支払いが行われるかを判断するために、債務者の資産と負債の一覧を確認した。

Sense（1）

(business, finance) A financial accounting, listing all assets and debts, that is used as part of a bankruptcy proceeding.

statements of affairs

（ plural ）