The long kilt denotes that the subject of this statue is a person of some stature. The placement of the hands on the front of the kilt is typical of the later Middle Kingdom, with the voluminous kilt standing out stiffly in front as if heavily starched. For two related examples see nos. 47 and 51 in J. Bourriau, Pharaohs and Mortals, Egyptian Art in the Middle Kingdom. See also p. 89, no. A77 in E. Delange, Catalogue des statues égyptiennes du Moyen Empire.