A disclosure document that a listed company submits to a regulator, conveying information about major/ material changes in its business affairs (financial and non-financial). Filing statements are usually part of regulatory requirements to maintain a license or listing status, etc. For that purpose, these statements are for disclosure or disclosure related matters, but not for the purpose of securing loans or financing.

In the context of mergers and takeovers, a filing statement is a document that an issuer is required to submit to a regulatory authority (an exchange) in order to maintain its listing on the exchange/ venue, whether it is prompted by reverse takeover or a qualifying transaction. The filing statement constitutes a prospectus-like disclosure on the targeted firm/ business.