Financial costs are for example interest on bank credits and loans, interest and discount on bonds issued by the unit, default interest, loss on disposal of financial assets, revaluation of financial assets, net foreign exchange losses.

• Act of 29 September 1994 on Accounting
  Place of publication: (Dz. U. z 2023 r. poz. 120, z późn. zm.)

• Total costs
• Total operating costs

• Interest payable