n.
   - a definite or clear expression of something in speech or writing. 
▸a formal account of facts or events, especially one given to the police or in court.
 - a document setting out items of debit and credit between a bank or other organization and a customer.
 - (in the UK) an official assessment of a child's special educational needs.
 
v.
 Brit. officially assess as having special educational needs.