Financial result from other operating activity is the difference between the other operating revenues and the other operating costs. From 2002 the item contained part of extraordinary events related to operating activity and from 2016 all kind of extraordinary events related to operating activity.

• Act of 29 September 1994 on Accounting
  Place of publication: (Dz. U. z 2023 r. poz. 120, z późn. zm.)