Learn Arabic (Modern Standard): الإفصاح عن أي أصل مهم جدا، سواء كان كبيرا أو صغيرا. - Disclosure of any asset is very important, whether it was big or small.

In classical Arabic, سواء is usually followed by the question particle أ (whether) and then أم for "or" (e.g., سواء أكان كبيرا أم صغيرا). However, in Modern Standard Arabic, it is very common to drop the أ and simply use أو for "or", as seen here: سواء كان ... أو. Both structures are correct and widely understood at your level.

Why are كبيرا (big) and صغيرا (small) in the accusative case (ending in -an)?

They are the predicate (khabar) of the verb كان. The phrase translates to "whether it was big or small". Because كان always puts its predicate in the accusative case, both adjectives take the "-an" ending regardless of the سواء conditional structure.

Why does الإفصاح (disclosure) use the preposition عن here instead of being in an Idafa (disclosure of)?

The verbal noun الإفصاح comes from the Form IV verb أفصح, which means "to disclose" or "to state clearly." This verb and its masdar are always paired with the preposition عن (about/concerning). While English uses "disclosure of," Arabic relies on its fixed verb-preposition pairing, making it "disclosure about."

Why is أصل (asset) indefinite here instead of taking the definite article?