The difference between the financial revenues and the financial costs.

The difference between the sum of revenues due on financial operations, i.e. revenues on holding shares in other entities, securities, interests on loans and liabilities, including interests on delayed payment, on reversion of provisions, receiving discount, profits on sale of securities, obtaining exchange rates gains, interests on deposits and bank accounts and costs of financial operations comprising, in particular interests, including interests on delayed payment, commission on credits and loans received, discount paid, losses on sale of securities, exchange rate losses, excluding interests, commissions, exchange rate gains and losses, referred to in Article 28 item point 2.

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