Terms used in official statistics

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Other accounts payable


Liabilities in respect of supplies of goods and services, prepayments received on intangible assets, assets under construction.

Liabilities for trade credits (deferred payment transactions) entered into with suppliers of goods and services, liabilities from advance payments received from customers of goods and services and other obligations arising from differences between the transaction date and the date of payment associated with the transaction.
This item includes, among others, liabilities arising from the supply of goods and services, advances received on intangible assets, fixed assets under construction, liabilities for taxes, customs, social and health insurance, wages, liabilities issued checks, prepaid expenses, liabilities related for participation in joint management of financial liquidity (cash - pooling).
This item should not have borrowings to repay commercial loans.

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

Contact person on methodology:
GUS – Departament Przedsiębiorstw