unrevised statement
[/ˌʌnrɪˈvaɪzd ˈsteɪtmənt/]
nounpl: unrevised statements
declaração não revisada
1. A statement, declaration, or document that has not been reviewed, edited, or corrected after its initial preparation
The unrevised statement contained several factual errors that were later corrected.
A declaração não revisada continha vários erros factuais que foram corrigidos posteriormente.
2. In accounting or legal contexts, a preliminary or draft statement that has not undergone formal review or verification
The company released an unrevised statement before the final audit was completed.
A empresa divulgou uma declaração não revisada antes da conclusão da auditoria final.
3. A spoken or written assertion that has not been edited or modified from its original form
The witness's unrevised statement was taken directly from her initial testimony.
A declaração não revisada da testemunha foi tirada diretamente de seu depoimento inicial.
In both Brazilian and American business cultures, 'unrevised statements' are important legal documents that carry specific meanings in accounting standards and legal proceedings. In Brazil, such statements must often be clearly marked as preliminary under regulatory frameworks. In the USA, unrevised statements in financial contexts may require specific disclaimers under SEC regulations.
Related Idioms & Phrases
unrevised statement of facts
unrevised financial statement
unrevised preliminary statement
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