Cryptic crossword clue
Remaining financial record showing extravagance 13

The most common and most likely answer to this crossword clue is the 13 letter word OVERSTATEMENT

I've seen this crossword clue in The Daily Telegraph
O
V
E
R
S
T
A
T
E
M
E
N
T

Buddy explains!

The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.
This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.

What does OVERSTATEMENT mean?

OVERSTATEMENT noun
  1. An exaggeration; a statement in excess of what is reasonable.
  2. The tendency to overstate.

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