That is a security which combines the right of a financial and non-financial character, arising from the participation of a shareholder in a limited company by shares. Share proves the participation of its owner (shareholder) in a limited company by shares. On the public market share is...

It is a statistical statements that provides a systematic Summary of economic transactions in a given period of time between Poland and the rest of the world (i.e., between Polish residents and non-residents). The balance of payments incorporates the current account, capital and financial account,...

The state budget constitutes a part of budgetary act and determines: 1) the total amount of projected tax revenues and non-tax revenues of state budget; 2) the total amount of planned budget expenditure; 3) the amount of the planned state budget deficit together with the sources of its coverage; 4)...

Income receivable by the owner of a financial asset and natural resources put them at the disposal of other institutional units....

Non-refundable financial aid provided by the state for important social reasons to the producer of certain products (commodities and services) in order to compensate the difference between revenue from sale prices regulated by the state (lower than the costs of manufacturing of these products) and...

Expenditures related to the financial operations of a company. These include for example interest on bank credits and loans, interest and discount on bonds issued by the unit, default interest, loss on disposal of financial assets, revaluation of financial assets, net foreign exchange losses....

Costs related to sale, liquidation of fixed assets, intangible fixed assets (net value), written off costs of investments newly started, which did not yield the intended economic result, not planned depreciation write-offs, expired, depreciated and irrecoverable liabilities written off, equivalent...

Total costs include costs of products, goods and materials sold, other operating and financial costs....

A specific form of investment financing, giving the investor access to investment goods without the need to purchase them. Leasing is an authorisation granted to an economic entity by the owner of components of assets to use these components in the specific period in return for agreed payment. A...

Financial or tangible outlays, the purpose of which is the creation of new fixed assets or the improvement (rebuilding, enlargement, reconstruction, modernization) of existing capital asset items, as well as outlays on so-called initial investments....

All the costs in the reporting period incurred on: - acquisition of fixed assets (including in the form of financial leasing and purchase of fixed assets not requiring assembly or installation), - production of fixed assets for own needs, - purchase of imported fixed assets used beforehand by a...

Outlays on long-term (longer than one year) capital deposits or investments involved in other entities in order to obtain certain benefits (interest, dividends, etc.), treated as income on financial activity....

Not distributed or not settled equivalent of the part (or the whole) of net financial result from years preceding the turnover year for which the balance was prepared, that is the undistributed profit or not settled loss.

Corporate income tax and other payments under separate regulations. The income tax affecting the financial result includes current and deferred part. The deferred part is the difference between deferred income tax provisions and deferred income tax assets (due to temporary differences between...

Other operating costs are costs indirectly related to the unit's operating activity, in particular: loss on disposal of non-financial fixed assets, depreciation of leased or rented fixed assets, unplanned depreciation (impairment charges), penalties, fines, damages, receivables written down...

Revenues indirectly related to the unit's operating activities, in particular: profit on disposal of non-financial fixed assets, assets obtained free of charge (including donations), damages, provision reversal, revaluation of non-financial assets, revenues from social welfare activities, income...

Financial revenues are for example amounts due from dividends and profit shares, interest on loans granted, interest on term deposits, default interest, profit on disposal of financial assets, revaluation of financial assets, net foreign exchange gains....

Total revenues include net revenues from sale of products, goods and materials, other operating revenues as well as financial revenues....

It illustrates the generation of income of institutional sectors connected directly with the production process. It shows how value added covers compensation of employees and other taxes (less subsidies) on production. The balancing item is operating surplus, which is the surplus (or deficyt) on...

The financial benefit owing to the insured who is unable to work, has the required period of payment and non-payment of contributions and the inability to work occurred in the periods set forth in the provisions of law, not later however than 18 months from the end of these periods. This...

The financial benefit owing to the insured members of a family of a person who at the moment of death had the right to retirement pay or pension resulting from inability to work or who fulfilled all the conditions to receive these benefits and also received a pre-retirement benefit or a...

Relation of net financial result to the value of the equity (fund)....

Relation of net financial result to the value of current assets....

Relation of net financial result to the value of total fixed assets....

Sale of construction works denoted as "Sale of construction and assembly production": a) being realised on new constructions, including: the preparation and management of construction sites, construction (erection), the reconstruction of buildings, structures, the construction of facilities for...

A calendar year, unless provisions of law, a statute or articles of association of the entity keeping the accounting books provide for other (also used for taxation purposes) period which lasts 12 successive full calendar months. In case the entity commenced economic activity in the second half of...

The Acquisition of disposal of assets, by at least one of the parties to the transaction. Whether made in cash or in kind, they result in a commensurate change in the financial, or non-finacial assets shown in the balance sheets of one or both parties to the transaction....

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

The measure of negative net financial result expressed in terms of value (in monetary units), derived after adjusting the gross financial result by obligatory encumbrances.

Relation of short-term investments to short-term liabilities (excluding special funds)....