Persons who are bound by agency agreement or by order agreement for managing entities, the scope of activity of which is described in the agreement....

They cover dues of private persons and business entities, the public sector net borrowing and the balance of other items (net). In accounting terms, it is a difference between the total money supply and the size of net foreign assets.

Passenger road motor vehicle designed to seat more than 9 persons including the driver. It includes buses registered in vehicle registering bodies (i.e. starosta offices and district offices in Warsaw)....

The sum of the current incomes of the household from all sources reduced by advances towards personal income tax deducted by the employer on behalf of the tax-payer, by taxes paid from income from property, by taxes paid by self-employed persons, including freelance professionals and persons using...

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...

The assemblage of persons, devices and technical means, organized in such manner that during matching of offers to sell and offers to buy all participants of the stock market have similar access to the market information at the same time, while maintaining similar conditions of disposing or...

Group of persons living together in a housing unit and jointly maintaining themselves. Persons living alone and independently maintaining themselves constitute a one-person households....

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...

All the persons registered for temporary stay for above 3 months (until 2005 above 2 months) in a given administrative unit (e.g. gmina, voivodeship) who live permanently in other administrative unit in the country.

Premises for a permanent residence of persons - built or remodelled for residential purposes structurally separated by fixed walls within a building, into which a separate access leads from a staircase, a passage, a common hall or directly from a street, a courtyard or a garden, comprising one or...

Dwellings, the ownership title to which belongs to a natural person (one or more, e.g. spouses), while this person: - can be the owner of the whole real estate in which the dwelling is situated; for example an individual single family house, - can have a share in a shared real estate, as the right...

Dwellings in buildings which are the property or joint property of housing cooperatives, excluding dwellings for which, on the grounds of the Act of December 15, 2000 on housing cooperatives, a separate ownership title was established, for the benefit of one or more natural persons....

Outworkers are persons who are bound by a contract defining the scope of activity to be performed for the entity providing the work and which is performed outside its facilities....

Employees working currently abroad for the benefit of national economy entities which employed them....

Currency in circulation (excluding vault cash) and zloty liabilities due to persons and corporations.

Persons who started working for the first time, i.e. graduates of the post-primary schools and other people....

Type of tourist accommodation, which are furnished room and premises (except agrotourism lodgings) in apartments, houses and other buildings belonging to the natural or legal persons (except farmers), rented out to tourists at accommodation fee....

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....

Full-time employees are persons who work for the whole of the work schedule applicable in a given employing establishment or for a given position. This group also includes persons who, in accordance with the applicable provisions of law, work reduced working hours, e.g. due to exposure to physical...

Persons employed in intervention and public works financed from the Labour Fund.

Persons who work in more than one establishment and who declare on the basis of specified criterions that the reporting unit is their main place of work....

The number of persons who died during the year at exact age x....

Full-time paid employees with whom employment relationship was established.

A family nucleus is defined in the narrow sense as two or more persons who live in the same household and who are related as husband and wife, as cohabiting partners, or as parent and child.

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...

Crossing the state border by natural persons on the basis of passports and other documents allowing them to cross the border....

The taxation object of Corporate Income Tax is the income without regard to sources of income. This tax is imposed on legal persons.

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....

Wages and salaries of natural persons for activities commissioned to them on the basis of agency agreements, paid for the performed transactions of purchase or sale and for rendered services according to defined commission rate....

Cash payments paid to employees or other natural persons, constituting expenditures incurred by the employers to for the payment of the performed work, regardless of the sources of funds (self-financing or refund) and regardless of the basis for employment contracts or other legal relationship or...