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Definition:
Not distributed or not settled equivalent of the part (or the whole) of net financial result from years preceding the turnover year for which the balance was prepared, that is the undistributed profit or not settled loss.
Source:
High-level terms
Undistributed (unsettled) financial result from previous years
Definition:
Not distributed or not settled equivalent of the part (or the whole) of net financial result from years preceding the turnover year for which the balance was prepared, that is the undistributed profit or not settled loss.
Source:
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Act of 29 September 1994 on Accounting
Place of publication: (Dz. U. z 2021 r. poz. 217, z późn. zm.)
High-level terms
Contact person on methodology:
GUS – Departament Przedsiębiorstw
e-mail:
GUS – Departament Przedsiębiorstw
e-mail: