A Statement of Assets, Liabilities, and Net Worth (SALN)[1][2] is an annual document that all de jure 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.
[4] Any gifts, donations, inheritances, or other properties received at no cost must be listed at the fair market value and the assessed value.
[3] SALNs must be made available for inspection at reasonable hours and for copying by the public for a ten years after filing.
During the trial of Joseph Estrada, the 13th President of the Philippines, for plunder, his SALN played a key role.
Lourdes Sereno, the de facto first female Chief Justice of the Supreme Court of the Philippines.