Terms used in official statistics

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Balance sheet

A synthetic, two-sided statement of values of assets owned and of liabilities outstanding, made for at a particular day (balance sheet day) and in a specific form.

A bookkeeping document which is a part of financial report. It contains basic information on financial position and financial situation of an enterprise. Every balance sheet contains: - designation of the economic unit it refers to, - designation of the balance sheet moment, ie. date designation of the balance sheet day, - specification of property elements and their values, - specification of property sources and their values, - balanced partial sums and total sums of assets and liabilities, - creation date, - signatures of persons responsible for accuracy and correctness of the balance sheet. The balance sheet contains the following Assets items: A. Fixed assets B. Current assets and Liabilities items, ie.: A. Share equity (fund) B. Liabilities and provisions for liabilities.

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

Low-level terms:

Contact person on methodology:
GUS – Departament Przedsiębiorstw