Revenues directly related to the ordinary activities of the entity.

These revenues cover: sales revenues of products (i.e. amounts received or due in respect of the sale of finished products at the producing entities, works and services at entities conducting economic service activity), goods and materials. Sales revenues having impact on financial result are expressed in actual prices of sale - taking into account all discounts, rebates and deductions - without value added tax. In calculation variant of profit and loss account, these are total sales revenues of products, goods and materials. In comparative variant of profit and loss account, these are total sales revenues of products, sales revenues of goods and materials, change in product stocks and cost of generating benefits for own needs.

• Act of 29 September 1994 on Accounting
  Place of publication: (Dz. U. z 2021 r. poz. 217, z późn. zm.)

• Total revenues

• Costs of generating benefits for the needs of the entity
• Net revenues from sale of products, goods and materials