Decrease of the original value of fixed assets and intangible fixed assets by allocating a specified part (so-called depreciation allowance) of its value to those cost centers which are connected with using the specified fixed asset or should be debited with the depreciation allowance connected...

An organisational unit or its part having an ordered (inventoried) collection of books, magazines and other materials comprising at least 300 inventory units, whose main purposes are to create and manage collections and make them available to users in a controlled manner....

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)...

In Roman Catholic Church - particular Church, or a part of universal Church, a territorial unit established according to Canon Law governed by the diocesan bishop and belonging to the church province called metropolis; in special cases subordinate directly to the Pope; the following are in...

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...

Targeted grants from the state budget are measures intended to: 1. to finance or subsidize: a. the tasks of government administration and other tasks assigned by laws to local government units, b. statutorily defined tasks, including tasks of state patronage of the culture, carried out by units...

State appropriated fund established to realize tasks in the scope of social insurance. The main disposer of the Social Insurance Fund is the Social Insurance Institution. The following funds are part of the SIF: retirement, retirement pension, sickness, accidents, reserve. Since 1 January 2002,...

Capital created from profit, from revaluation of fixed assets, in case the items subject to revaluation were spent from the books, and in case of companies of the State Treasury - as at the day of transformation of a state-owned enterprise into a company - also from part of issued fund and the...

A small sacred building, detached or connected with a larger architectural complex, or a separate side part of a church with an altar for liturgy.

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....

Trailer with no front axle designed in such way that part of the vehicle and a substantial part of its loaded weight rests on the road tractor. It includes semi-trailers registered in vehicle registering bodies, i.e. starosta offices and district offices in Warsaw....

Receivables in Polish and foreign currencies from clients on the delivered goods, products and rendered services (inclusive of VAT), also possible overcharges for the benefit of suppliers (part of total claims and dues).

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...

Species protection include type specimens as well as habitats and refuges for plants, animals and fungi. Plant, animal and fungi species protection is targeted at ensuring preservation and proper condition of protection of the existing in the wild in Poland or other European Union Member States...

Areas devoted to the cultivation of agricultural products intended for self-consumption by the holder and his household, normally separated off from the rest of the agricultural land, and recognisable as kitchen gardens. Only occasional surplus products coming from this area are sold off from the...

Entities, excluding nurses and midwives (as defined by the provisions of separate regulations), which deliver preventive occupational health care as a part of their curative activities. Such entities constitute basic occupational medicine service units and voivodship occupational medicine service...

Land of compact area of at least 0.10 ha, covered by forest vegetation (wooded area) or temporarily devoid of forest vegetation (felling sites, blanks, irregularly stocked open stands, coniferous tree and bush plantations, hunting grounds). These are lands designated for silviculture production,...

Total land area stands for the total area of agricultural land, forests, forest land and other land, regardless of whether it is owned, leased (with or without contract), used in respect of occupying a certain position (e.g. forester, priest, teacher, etc.), common land, a part of which accrues to...

Part of the floor space of warehouse building (so called secured warehouse), roofed premise (so called shelter), storage site and other premise suitable for storage (e.g. rented or leased from production company, institution of public use, natural person, etc.) which is used to store goods in...

Part of shops used for goods display and sale (i.e. the part used for display of goods and service of customers), measured in square metres....

Part-time employees are persons who, in accordance with an employment contract, work permanently for the part of the work schedule applicable in a given employing establishment or for a given position....

All liabilities from deliveries and services and all or part of other liabilities due within 12 months after the balance sheet date....

The average paid employment level is calculated for the surveyed period (e.g. month, quarter, year), based on the staff register. The average paid employment in the surveyed period covers full-time and part-time employees converted into full-time equivalents....

A town selected for survey, part of big city, gmina or district in the area where outlets are located.

An establishment for individual and group tourism, providing overnight lodging, particularly for young people, adapted to self-service of the clients. A youth hostel is an establishment located in a building or a designated part of a building. Depending on the equipment in the building and the...

Water sold (or transferred free of charge) to other entities, e.g. municipal water supply distribution stations, industrial plants etc) for further resale (in whole or in part) through an own network of these entities (other receivers, e.g. private households, plants), irrespective of rates paid...

A multidwelling building (or a few buildings), in which a part or all dwellings constitute separate properties of natural persons, certified by a record in land and mortgage register....

Tangible current assets, which include: materials – raw materials, primary and auxiliary materials, semi-finished third-party products, packaging, spare parts and waste;& finished products – final articles, performed services, completed works, including construction and assembly works, research...

Sources of financing are divided into: -own financial resources: a part of a profit allocated for investments, resources received from selling or leasing of assets, amortization, share issues in joint stock companies, selling shares for shareholders in limited liability companies, - budget...