Terms used in official statistics

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Specific provision


Specific provision (asset impairment write down) it is the surplus of balance-sheet value of given part of assets over the recoverable value. Banks which use MSR/MSSF (International Standards of Accounting / International Financial Reporting Standards) prove the value of asset impairment write down and banks using PSR (Polish Standards of Accounting) prove the specific provision.

Contact person on methodology:
GUS – Departament Studiów Makroekonomicznych i Finansów