Terms used in official statistics

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Equity (fund)


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 2021 r. poz. 217, z późn. zm.)

High-level terms

Contact person on methodology:
GUS – Departament Przedsiębiorstw
Amendments to the description of a concept:
  • Share equity
    Description of the concept that applied to: 31.12.2015