Write-offs from net profit for the turnover year (a negative amount)
Write-offs from net profit for the turnover year include:
- in limited partnerships, professional partnerships, registered (general) partnerships, civil law partnerships and entities that are owned by natural persons, the advances accepted or the distribution of profit by the owners,
- in capital companies, advances paid on dividend,
- in agricultural production cooperatives, the remuneration paid for the work of members of the cooperative in the form of advances,
- in state-owned enterprises and sole-shareholder companies of the State Treasury - the profit-related contributions made during the year.
Act of 29 September 1994 on Accounting
Place of publication: (Dz. U. z 2021 r. poz. 217, z późn. zm.)