Scope of information indicated in a financial statement as referred in article 45 act for entities other than banks, insurance associations and reinsurance establishments
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) capital
- Cash flow account
- direct method
- indirect method
- Additional information and explains
- Settlement of the difference between basis for taxation of income tax and a gross financial result (profit, loss)
Remarks:
- Statement available in two variants
- in PLN
- in thousands
- Profits and loss account, choose between:
- calculation variant
- comparative variant
- Cash flow account, choose between:
- direct method
- indirect method
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Translated by Stanisław Anioła