Short-term liabilities (excluding special funds) include all liabilities from deliveries and services and all or part of other liabilities due within 12 months after the balance sheet date.

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

• Bank credit
• Credit
• Liabilities from deliveries and services
• Short-term liabilities from taxes, customs duties, social and health insurances and other public-legal titles.