Any matter of fact that a party to a claim or action offers to provide to prove or disprove an issue in the case. The strongest type of evidence is that which provides direct proof of the truth of an assertion. At the other extreme is evidence that is merely consistent with an assertion but does not rule out other, contradictory assertions, and may be viewed as circumstantial evidence.

Is broadly the act of making a false statement and can take various forms. It could be an intentional disregard of false or possibly false information; falsely entering into a contract; or causing loss based on false data leading to a contract.