Definition:
The measure of positive gross financial result expressed in terms of value (in monetary units), reflecting generally the surplus of income in relation to costs, accounting for variable and nonrecurring events.

Source:

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

High-level terms

• Gross financial result