This document provides an explanation and examples of negative statements using forms of the verb "to be" in English grammar. It states that to make a negative statement with "be", we put "not" after the verb. It lists the contractions "isn't" and "aren't" and provides examples of negative statements with subjects like "the dog owner", "she", "you", etc. It also explains that contractions can be made with most subject pronouns or with a verb and "not", with exceptions like "I am not".