A report from a bank listing all transactions on an account over a given period, with the opening and closing balances.
For bookkeeping, the statement is the source document reconciled against the ledger: every entry on it should correspond to a booked transaction, and anything unmatched points to a missing or duplicated entry.
Statements are delivered on paper, as PDFs, or as structured camt.053 files, which accounting software can import and reconcile automatically.
