Terms used in official statistics

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Supplementary capital


Definition:
Capital created from profit, from revaluation of fixed assets, in case the items subject to revaluation were spent from the books, and in case of companies of the State Treasury - as at the day of transformation of a state-owned enterprise into a company - also from part of issued fund and the enterprise.


Supplementary capital is decreased by: covering of losses, allocation of capital for increasing the share capital, allocating it to dividends, free of charge transfer of dwelling-houses to commune by companies of the State Treasury Capital (fund) in state owned enterprises - is a fund in an enterprises and co-operative's resources fund in a co-operative.

Source:
  • 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:
Lucyna Słomska
e-mail:
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