Assets comprise, total set of elements of property (economic resources), resulting from the conducted operations in the past, economically useful and controlled by the unit, with reliably established value, that are expected to bring some economic benefits in the future. The balance sheet assets are composed of fixed assets and current assets. As of 1 Jan. 2016, the assets also include two items: unpaid share capital and own shares.

One of two parts of the balance sheet (the other part is liabilities).

Assets are divided into:

A. Fixed assets, which cover: intangible fixed assets, tangible fixed assets; long-term dues; long-term investments; long-term interperiod settlements.

B. Current assets, which cover: stocks; short-term dues; short-term investments; short-term interperiod settlements.

C. share capital not paid up.

D. entity's shares (stocks).

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

• Balance sheet