The scope of information indicated in a financial statement as referred to in article 45 act for the entities referred to in article 3th settlement 2 of the act dated from 24 April 2003 about public benefits activities and volunteer work (…)
Statement Structure:
- Financial statement header
- Introduction to financial statement
- Balance (Assets, Liabilities)
- Profits and loss account
- Collation of changes in own (fund) capital
- 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)
Remarks:
- Statement available in two variants:
- in PLN
- in thousands
- Available structures, choose between:
- in accordance with Annex No. 6 to the Accounting Act
- in accordance with Annex No. 1 to the Accounting Act
- Cash flow account, choose between:
- direct method
- indirect method
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Translated by Stanisław Anioła