 Statement of Assets, Liabilities and Net worth

The Statement of Assets, Liabilities and Net Worth, commonly known as the SALN, is an annual document that all government workers in the Philippines, whether regular or temporary, must complete and submit attesting under oath to their total assets and liabilities, including businesses and financial interests, that make up their net worth.The assets and liabilities of the official, his or her spouse, and any unmarried children under 18 who are living at home, must be included.