Menu
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:
High-level terms
Low-level terms:
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:
GUS – Departament Przedsiębiorstw
e-mail:
GUS – Departament Przedsiębiorstw
e-mail: