Scope of information indicated in a financial statement as referred to in article 45 act for small entities which are using simplifications which is referring to financial statement

Statement Structure:

  • Financial statement header
  • Introduction to finanacial statement
  • Balance (Assets, Liabilities)
  • Capital adequacy ratio
  • Off-balance commitments: granted and received
  • Collation of changes in cash’s own found
  • Cash flow account
    • direct method
    • indirect method
  • Additional information and explains
  • 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 the thousands
  • Cash flow account, choose between:
    • direct method
    • indirect method

If you need more information, contact us

Translated by Stanisław Anioła

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