Terms used in official statistics

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Supplementary capital

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.

  • 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