Scope of information indicated in a financial statement as referred to in article 45 act for Banks

Statement Structure:

  • Financial statement header
  • Introduction to financial statement
  • Balance (Assets, Liabilities)
  • Off-balance positions
  • Profits and loss account
  • Collation of changes in own (fund) capital
  • Financial 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)


  • Statement available in two variants:
    • in PLN
    • in thousands
  • Cash flow account, choose between:
    • direct method
    • indirect method

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Translated by Stanisław Anioła

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