Alternative Investment Partnerships

Scope of information indicated in financial statement as referred to in Minister of finance decree, on the scope of information indicated in financial statement of alternative investment partnerships Statement Structure: Financial statement header Introduction to financial statement Balance (Assets, Liabilities) Profits and loss account calculation variant comparative variant Collation of Read more…

Consolidated Insurance Company

Scope of information indicated in financial statement referred in Minister of Finance regulation, on the special rules of INSURANCE UNDERTAKINGS AND REINSURANCE ESTABLISHMENTS accounting Statement Structure: Financial statement header Introduction to financial statement Consolidated balance (Assets, Liabilities) Consolidated technical of property and personal insurance account Consolidated technical of life insurance Read more…

Small Entity

Scope of information indicated in financial statement referred to in article 45 act for small entities which use simplifies referring to the financial statement Statement Structure: Financial statement header Introduction to financial statement Balance (Assets, Liabilities) Profits and loss account calculative variant comparative variant Collation of changes in own (fund) Read more…

Who the financial statements concern

Finanacial e-Statements prepare: Entities, listed to the entrepreneur of KRS’s (National Court Register) register, which do not prepare financial statements consistent to MSR (International Accounting Standards). Taxpayers of income tax from natural persons, who keeps account books, obligated to create financial statements. Translated by Stanisław Anioła

What is an UPO

Official Confirmation of Receipt is a confirmation that the Ministry of Finance provides after sending a JPK file using the Ministerial Client Application for sending JPK files. The UPO is delivered to the User at the moment when sent JPK will comes to the Ministry. Translated by Stanisław Anioła

What is e-Statement?

It is a financial statement that is based on a logical structure. Structures are available in Biuletyn Informacji Publicznej Ministerstwa Finansów (Ministry of Finances Public Newsletter). Do not confuse those statements with electronic forwarding documents in PDF format or document’s scan. The files format was created in order for automatic Read more…