Terms used in official statistics

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Share capital (fund)


Share capital (fund) is the actual contribution of the owner or co-owner, provided to start up the economic unit at the moment of its establishment, increased later if necessary.

In joint stock companies, this is share capital in the amount set in the company statutes and in the entry in the commercial register. - in state-owned and municipal enterprises, this is issued fund; the issued fund is increased by, e.g. obligatory dividend retained by the enterprise, subsidies paid to the budget for financing the development of the enterprise, - in cooperatives, this is participation fund; participation fund is increased by members' contributions, write-offs for membership participation units from balance sheet surplus, and is decreased by returned membership participation units or withdrawing their part, allocation of part of the fund for covering the losses, - in limited partnerships, unlimited partnerships and civil law partnerships as well as in partnerships run by natural persons - owner's capital increased by gross (net) profit, additional contributions and is increased by gross loss or withdrawn contributions.

  • Act of 29 September 1994 on Accounting
    Place of publication: (Dz. U. z 2021 r. poz. 217, z późn. zm.)

High-level terms

Low-level terms:

Contact person on methodology:
GUS – Departament Przedsiębiorstw