Outlays on long-term (longer than one year) capital deposits or investments involved in other entities in order to obtain certain benefits (interest, dividends, etc.), treated as income on financial activity.

Financial fixed assets include:

- shares and stock,

- long-term securities,

- long-term loans granted,

- other components of financial fixed assets.

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