Usually means: Summary of financial position, liabilities.
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We found 11 dictionaries that define the word statement of affairs:

General (3 matching dictionaries)
  1. statement of affairs: Longman Dictionary of Contemporary English
  2. statement of affairs: Merriam-Webster
  3. statement of affairs: Wiktionary

Business (8 matching dictionaries)
  1. statement of affairs: Merriam-Webster Legal Dictionary
  2. MoneyGlossary.com (No longer online)
  3. STATEMENT OF AFFAIRS: Accounting Glossary
  4. Statement of Affairs: Glossary of Consumer Proposals Terms
  5. Statement of Affairs: INSOLVENCY
  6. Statement of Affairs: Legal dictionary
  7. Accounting, Business Studies and Economics Dictionary (No longer online)
  8. BusinessDictionary.com (No longer online)

Definitions from Wiktionary (statement of affairs)

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

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