Long-term investments are in particular those real estate and intangible assets that are not used by the unit but were acquired for economic benefits resulting from the increase in their value, and long-term financial assets, i.e. shares, other securities not held for trading and loans granted and other long-term financial assets payable and due in the period longer than 12 months from the balance sheet date as uwell as other long-term investments.
Act of 29 September 1994 on Accounting
Place of publication: (Dz. U. z 2021 r. poz. 217, z późn. zm.)