■ noun
1》 a definite or clear expression of something in speech or writing.
↘a formal account of facts or events, especially one given to the police or in court.
2》 a document setting out items of debit and credit between a bank or other organization and a customer.
3》 (in the UK) an official assessment of a child's special educational needs.
■ verb Brit. officially assess as having special educational needs.