Retail price is used for retail sales of goods and services (in retail sales outlets, institutions rendering services to the public etc.). It differs from a wholesale price in a retail margin that covers costs and generates profit in a retail market entity (an entity providing services)....

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....

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...

Premises used only for economic activity on rental terms and in the buildings covered by housing condominiums also premises constituting a separate ownership (retail outlets, service premises, production premises, studios, premises rented as office spaces, premises used for cultural and social...

A non-profit organizational unit, whose purpose is permanent protection of cultural goods, informing of values and of the content of the collected goods, popularisation of fundamental values of Polish and international history, science and culture, developing the cognitive and aesthetic...

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.

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....

Payments from profit for distribution include payments for employees from award fund created on the basis of separate provisions state enterprises and other economic entities from profit after taxation. Payments from balance surpluses include bonuses and prizes for members of co-operatives who are...

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.

The measure of positive net financial result expressed in terms of value (in monetary units).

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...

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...

The relation of the sum of gross salaries and fees paid to certain groups of employees for performing work under labour contracts, payments from profit and from balance surplus in co-operatives, annual extra wages and salaries for employees of budgetary sphere entities to the average number of...

The relation of the sum of gross personal wages, salaries and fees paid to certain groups of employees for performing work under labour contracts (e.g. journalists, film, radio program and television programs producers) to the average number of persons employed in a given period, excluding...

Wages and salaries resulting from the employment relationship: - gross personal wages and salaries, excluding wages and salaries of persons engaged in outwork as well as apprentices and persons employed abroad, - fees paid to selected groups of employees for performing work in accordance with...

Dwellings constituting the property of: 1) private organizations involved in the building or buying of dwellings for profit: for sale or for rental; 2) trade unions, associations, foundations, political parties, professional and economic self-governments; 3) the Roman-Catholic Church and other...

Sum of acquisition costs and administrative expenses reduced by reinsurance commission and profit participation.

The ratio of gross personal wages and salaries, fees paid to certain worker groups for contracted work, prizes and bonuses from profit for distribution and from the surplus in cooperatives as well as annual extra wages and salaries for employees of budgetary sphere entities to paid (or worked)...

An entity that meets at least one of the following criteria: 1) corporate or non-corporate entity operating against provisions on the relations between the State and the Catholic Church in the Republic of Poland, on the State position on other churches and religious unions, and on the guaranteed...

Corporate or non-corporate entities formed against relevant legislative provisions, including foundations and associations, satisfying the conditions: 1) do not belong to the public finance sector as described in the Public Finance Act, 2) operate not for profit....

Type of mission-related activity carried out by a non-governmental organisation or other entity possessing equal rights to NGO, for which beneficiaries of this activity pay fees that are calculated, so that they do not yield profit to the organisation....

Natural or legal person receiving goods or services from a non-governmental organization or equivalent entity for free or for a fees, which are calculated so that they do not yield profit to the organisation....

Investment made by the resident of one economy (direct investor) aimed at achievement of the long term profit from capital involved in the company - resident of the other economy (company of direct investment).

Amounts transferred to the insurer by the reinsurers to co-finance the costs in connection with the acquisition and administration of insurance business.

Financial statement of the insurers drawn from their insurance business only. The result achieved on the basis of the statement is a technical result, transferred to the General Profit and Loss Account (i.e. account of results from the whole business operation of the insurers), in order to...

Co-operative savings and credit unions are non-profit financial institutions (co-operatives), which render services only to their members i.a. by providing loans and credits, receiving deposits and making financial settlements....

Includes: - net investment income - representing the difference between income from investments, and net operating costs of the fund; - realized profit / loss on sale of investments; - increase (decrease) in unrealized gains / losses on valuation of investments.

A part of consolidated financial statement of an enterprise group including revenue and cost account for the reporting period.

Revenues resulted from the OFE's management are the part of the profit and loss account of the universal pension fund society (PTE). They are divided on: - revenues from the payments taken by OFE's from fees paid out., Salaries from the OFE's management, - revenues from the fees on PTE paid by...