Declared but unpaid, as at balance day, monetary and in-kind contributions in capital companies (limited liability, company or public limited company) unpaid shares in cooperatives of every type, as well as unpaid but declared housing contributions in housing cooperatives. This position should state also unpaid contributions which have not been made, included in the contract of a partnership, as well as the amount of advances taken during the year by partners to partnerships, exceeding the gross profit.

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