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1. Noun.

A formal statement of financial or other information.

2. Human resources - employees.

An individual whose work is overseen by a line manager.

3. Management - employees - contractors - governance - verb.

An employee or contractor reporting to a line manager, client or other supervisor, works under any instructions or frameworks the manager sets, and discusses progress and completion with the manager as required.

Similar structuring and governance at more senior levels, for example in internal auditors generally reporting directly to a sufficiently senior and independent audit committee of the organisation.

4. Verb.

To produce formal or informal statements of work undertaken, together with findings and recommendations.

5. Law - regulation - conduct - verb.

To disclose to relevant authorities alleged or suspected breaches of law, regulation, rules of conduct, or similar guidance.

6. Information services - journalism.

Information that has been communicated to a journalist - or other person or body - that has not yet been verified.

Multiple reports about similar alleged facts may add to their credibility, but best practice seeks more than one independent - and reliable - source for all important information.

See also