(an) opinion, explanation or criticism in speech or writing about an event, book, state of affairs etc

statement of opinion; explanation

a series of comments (on an event)

analysis

a statement that defines a word, rule etc

description

the process of explaining; a statement, fact etc that explains

clarification; reason

(an instance of) explaining or describing a theory, plan etc

written description

memorandum

note

a comment or opinion; to say something (which is more usual)

comment, observation