Terms used in official statistics

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Special fund


Definition:
A part of short-term liabilities on the balance sheet. Shown in the establishment of social fund and other funds created under separate legislation, not included in the capital (funds) of its own.

Source:
  • Act of 29 September 1994 on Accounting
    Place of publication: (Dz. U. z 2021 r. poz. 217, z późn. zm.)

Contact person on methodology:
GUS – Departament Przedsiębiorstw
e-mail:
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