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...

Prices of goods and services not used for direct consumption, purchased as producer's goods and for investments, mainly by farmers.

Time worked over existing employee working standards, as well as work carried out over extended daily working time resulting from the current system and decomposition of employee working hours for which the employee does not get a day off from work but receives additional remuneration....

Segments of streets (squares) in cities, roads outside administrative boundaries of cities, market places not taking place at streets (roads), where urban transport (buses, trams, trolley buses) is available, regardless of the fact whether the urban transport traffic is one-way or two-way....

Budgetary revenue there are from: 1) fees, in part, that in accordance with special regulations is not: a revenue of local governments, revenues of state appropriated funds and revenues of other public sector units; 2) duties; 3) payments from the profits of state enterprises and sole shareholder...

Retirement pension is a pecuniary performance for the insured who fulfills conditions giving right to the retirement pension from the social security, that is: 1) attained retirement age - depending on the sex, employment in specific conditions or for special function, 2) has appropriate...

Roads dedicated to public use and assigned an appropriate category based on the regulations of the Act on Public Roads. The roads are split by their function in the road network into following categories: 1) national roads, 2) regional roads, 3) district roads, 4) communal roads. National roads...

A fund from which, in case of the employer's insolvency, the following not settled employee claims are paid out: wages and salaries for work, for the time of layoff in which an employee was not in fault, for the time of leave of work, for the time of justified absence at work, for the time of...

A non-profit organisational unit whose purpose is permanent protection of culture, science and technology and nature goods, which is not having "museum" status entity but is recognized as being of museum nature....

State or self-government legal person, which cultural activity is the primary statutory purpose for ( is not at the same time an economic activity). The cultural institution takes the form of museums, office art exhibitions, galleries and art centres, libraries, cultural centres and...

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...

Land permanently overgrown with grass (do not include arable land sown with grass as part of crop rotation) in principle mown and in mountainous regions also mean the area of mown mountain pastures....

Obtaining a permission to use foreign science and technology solutions and production expertise: 1) protected partly or completely by exclusive rights: inventions, utility designs, trade marks, topographies of integrated circuits; 2) works not protected by exclusive rights: invention proposals,...

The regular crossing of an external land border by border residents in order to stay in a border area, for example for social, cultural or substantiated economic reasons, or for family reasons, for a period not exceeding the time limit laid down in this Regulation.

Dwellings (residential buildings) whose completion was registered by an investor at local building control authorities and this body did not raise any objections or with respect to whose use the investor obtained a permit by decision of building control authorities....

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...

Expenditures on R&D performed outside of the statistical unit (extramural R&D). Funds for extramural R&D should include only internal funds (not from external sources) provided to an outside unit for R&D performance including both where there is an expected compensatory delivery of R&D (exchange...

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.

Person, who has appropriate judgment issued by a body, authorized to this or a person, who does not have a judgement but feels constraints in the ability of performing basic activities for its age....

Settlements: - of revenues from export and payments on import of goods and services, - of incomes, - revenues and disbursements from current transfers, - current account not classified.

Waste being subject to any operation which is not recovery even where the operation has as a secondary consequence the reclamation of substances or energy....

Any person who travels to a destination outside his or her permanent place of residence. Constant work or accommodation in the visited place is not the purpose of visitors' journey....

Land overgrown with grass, which in principle is not mown but left for grazing, and in mountainous regions also the area of mountain pastures left for grazing.

Road motor vehicle designed to speed of above 25 km/h; it does not include a agricultural tractor. It includes vehicle registered in vehicle registering bodies (i.e. starosta offices and district offices in Warsaw)....

Area designated directly for the production of cuttings of forest trees and bushes for the purposes of afforestation and renewals. i.e. covered by seedlings and perenial cuttlings, and laid fallow. It does not include the area of roads, paths, designed for warehouses and other facilities in the...

Finished products for sale, not designed for further processing in the entity in which they were produced as well as works and services written off at the moment of production against prime cost but not sold yet until the end of reporting period.

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...

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...

1. Entities shall recognise prepaid expanses if they are related to future reporting periods. 2. Entities shall recognise accrued expenses at amounts of probable liabilities which are related to the current reporting period, in particular with respect to: 1) goods and services provided to an...

Orchards are understood as land not smaller than 0.1 ha planted with fruit-bearing trees and bushes (with regular and dense spacing between trees or bushes) and their nurseries....