Write-downs on receivables is formed in relation to which there is a high probability that it will be settled. These include receivables from debtors in liquidation or bankruptcy, charges questioned by debtors, overdue or unexpired with a significant probability of defaults - according to the kind of business or client structure.

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