Equity (fund), accounted in accordance with the law, the articles of association or the founding deed of the entity, includes: share capital (fund), supplementary capital (fund), revaluation reserve (fund), other capital reserves (funds), undistributed earnings for previous years, net financial result for the financial year and write-off of net profit for the financial year.

• 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)
• Supplementary capital
• Total equity and liabilities