When you delete (trash) a bank statement, SparkReceipt has to decide what to do with everything tied to that statement — the extracted transactions, the expenses and income you created from them, and any receipts you'd matched. The rule is simple: entries that only exist because of the statement go with it; documents you brought in yourself stay. This article spells out the difference so you know what to expect before you delete.
What gets trashed with the statement
Anything that was created from the statement's transactions is trashed along with the statement. That means the expense and income records you made using Create expense / Create income (or by converting the statement's transactions into documents) — they have no life of their own outside the statement, so they're trashed together with it.
What is kept
Receipts and invoices you uploaded or scanned yourself are never deleted by trashing a statement, even if they were matched to it. They're your own documents; the statement was just linked to them. When the statement is trashed, those documents are kept and unmatched from it — they stay in your library and simply lose the link to the deleted statement.
The confirmation you see says as much: existing documents reconciled to the statement "will be kept and unmatched from it."
Reviewing before you delete
On the web app, trashing a statement can show a statement trail first — a preview of what will be affected, so you can confirm which created-from-statement entries to trash and see which of your own receipts will be kept and unmatched. This lets you delete a statement without worrying that a month of hand-uploaded receipts will disappear with it.
Restoring a deleted statement
Trashing is reversible. Restoring the statement from the trash brings it back together with the entries that were trashed with it, and re-applies the statement's data (including any exchange-rate adjustments it had made). Your own receipts, which were only unmatched rather than trashed, remain where they were.
Why this matters for your numbers
Because entries created from a statement are removed with it, deleting a statement cleanly reverses everything that statement added to your books — you won't be left with orphaned expenses. And because your own receipts are only unmatched, you won't lose real documents by tidying up statements. If you later re-import the same statement, you can re-match those receipts to it.