Statements (as Kant suggests) have the form subject + predicate. Following the systems theory, this is essentially a semantic interrelation between two systems, which in this case are concepts:
[Aristotle] <--> [Great]
Statements have necessarily such structure. The rest of the elements of a sentence are just the syntactic and lexical auxiliaries. "Jogging" or "tea" are not statements, just concepts.
Moreover, a) the relationships within a sentence are formed not by two systems, but properly, by a subject and an object. No statement exists that don't relate a subject and an object. It could seem that statements like "GOTO 10" (a Basic programming language statement) or "Walk!" don't relate two systems, but that's just apparent. b) The relationships are just interactions (or interaction sets) between the two objects. c) Subject + Predicate means that the predicate is formed by an interaction (or relationship) and an object. Concepts, predicates, subject, object are deeply analyzed in Kant's Critique of Pure Reason.
Examples:
"Walk!" is an imperative sentence. This is equivalent to say "You, walk". We don't say "You" because of the language structure, which makes that unnecessary: the subject in an imperative is always the person target of the imperative command. Now, which is the object? When we act, we don't just act. When we clean, we need to clean something. Walking is the same: we act over something. When we walk, we can say that "we walk the walk". Therefore, this sentence is telling "You (subject), do walk (the walk)". The interaction is the first walk.
"GOTO 10" is telling the computer (subject) to GO TO [line 10] (object). The relationship or interaction is "going". This is another example of imperative.
"Hello" probably means telling "I (subject) am starting the communication with YOU (object)". (And "bye" is used to close the communication)
"Please close the door": Subject is you, object is the door, the interaction between both systems, you, and the door, is the act of opening.
"Aristotle was great": this is equivalent to say "there's an interaction of the type 'being' between the subject Aristotle and the object Greatness".
Now, to answer your question: opinions have the same structure as propositions and statements. When you say that something is "true or false" you are not adding any valuable information. That's like saying that things are heavy or not. The degree of falsehood or truthfulness is irrelevant. So, they are effectively statements.