What is Bank Statement?

Legal Definition
A bank statement or account statement is a summary of financial transactions which have occurred over a given period on a bank account held by a person or business with a financial institution.

Bank statements have historically been and continue to be typically printed on one or several pieces of paper and either mailed directly to the account holder, or kept at the financial institution's local branch for pick-up. In recent years there has been a shift towards paperless, electronic statements, and some financial institutions offer direct download into account holders accounting software.

Some ATMs offer the possibility to print, at any time, a condensed version of a bank statement, commonly called a transaction history, or a transaction history may be viewed on the financial institution's website or available via telephone banking.
-- Wikipedia
Legal Definition
When a bank releases a report with acount activity and interest earned. Penalties are also listed on this. The information is valid up to the date that the report was made.