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 changes in own fund
  • Cash flow account
    • direct method
    • indirect method
  • Additional information and explanations
  • Settlement of the difference between basis for taxation of income tax and gross financial result (profit, loss)
  • Deposit collation of the alternative investment partnership in accordance with Annex No. 1
  • Additional information collation, about alternative investment partnership in accordance with annex no. 2

Remarks:

  • Statement available in two variants
    • in PLN
    • in thousands
  • Profit and loss account, choose between:
    • calculation variant
    • comparative  variant
  • Cash flow account
    • direct method
    • indirect method

If you need more information, contact us

Translated by Stanisław Anioła


Leave a Reply

Your e-mail address will not be published. Required fields are marked *