Total equity and liabilities cover own capital (equity), 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.)

• Balance sheet

• Share capital (fund)
• Equity (fund)
• Supplementary capital
• Undistributed (unsettled) financial result from previous years
• Long-term liabilities
• Short-term liabilities from taxes, customs duties, social and health insurances and other public-legal titles.