Machine Translated by Google The text of the act was adopted by the Senate without amendments ACT of 15 December 2016 on the amendment to the Accounting Act [1]) Art. 1. In the Accounting Act of September 29, 1994 (Journal of Laws of 2016, item 1047), the following changes: 1) w art. 3: a) in sec. 1a, point 2 is replaced by the following: ,, 2) trade unions, employers' organizations, chambers of commerce, representative offices foreign entrepreneurs within the meaning of the provisions on freedom of activity economic, socio-professional organizations of farmers, self-government organizations professional organizations, trade self-government organizations and the Polish Insurance Office Communication - if they do not conduct business activity, ", b) in sec. 1e in point 7, the full stop is replaced by a semicolon and the following point 8 is added: ,, 8) units referred to in Art. 3 sec. 2 of the Act of April 24, 2003 on the activities of benefit public and voluntary work, with the exception of capital companies, and units referred to in art. 3 sec. 3 points 1 and 2 of this Act. ", c) sec. 6 is replaced by the following: "6. Units, with the exception of the units referred to in paragraph 1. 1E points 1-6, which for the previous year rotational speed have not exceeded at least two of the following three figures: 1) PLN 17,000,000 - for the total assets of the balance sheet at the end of the financial year, 2) PLN 34,000,000 - in the case of net revenues from the sale of goods and products for the year rotary, 3) 50 people - in the case of average annual employment converted into full-time jobs - may qualify the contracts referred to in para. 4, according to the rules set out in tax regulations and do not apply the provisions of paragraph 1. 4 and 5. "; 2) w art. 28: a) sec. 4a is replaced by the following: "4a. Units, with the exception of the units referred to in article 1. 3 sec. 1E points 1-6, which for the previous financial year did not exceed at least two of the following three figures: 1) PLN 17,000,000 - for the total assets of the balance sheet at the end of the financial year, 2) PLN 34,000,000 - in the case of net revenues from the sale of goods and products for the year rotary, 3) 50 people - in the case of average annual employment converted into full-time jobs Machine Translated by Google - may, when calculating the cost of producing a product in accordance with paragraph 3 to direct costs add indirect costs related to the production of this product, regardless of the level capacity utilization. The cost of production determined in this way cannot be higher than the net realizable value of the sale. ", b) sec. 9 is replaced by the following: "9. Investments, the risk of which is borne by the policyholder, are valued by the insurance company on life at fair values as at the balance sheet date. The differences between the fair value and the value according to the purchase price or the production cost of these investments respectively increase or they reduce the life technical reserves, the investment risk of which is borne by them policyholder. The fair value of the property is determined by a property appraiser at least once for 5 years. The fair value of real estate located abroad is determined according to the rules in force in the country of their location, and foreign financial instruments - according to the rules in force in their country of origin. If it is not possible to determine the fair value of others investments than real estate, their valuation takes place at purchase prices or production costs from taking into account impairment losses, except for financial instruments, for for which the maturity date has been determined and which are valued at the adjusted price acquisitions taking into account write-offs due to permanent loss in value. ”; 3) in art. 41, paragraph 1 is deleted. 3; 4) in art. 44 sec. 2 is replaced by the following: "2. The technical result of insurance is the difference between the income from premiums and other technical income and paid compensations, benefits and changes in technical provisions insurance, including the share of reinsurers in the premium, claims, benefits and changes in technical provisions and operating costs insurance and other technical costs. If: 1) investment income is intended, in accordance with separate regulations, to increase provisions technical and insurance, 2) an insurance undertaking conducting insurance activity in the life insurance department or a reinsurance undertaking engaged in reinsurance activities in the field of reinsurance insurance on life is invested jointly by funds that do not cover technical provisions and funds covering technical provisions - it is the investment income and costs that are shown in the technical insurance account. ”; 5) w art. 46: a) in sec. 5 in point 5, the full stop is replaced by a semicolon and the following point 6 is added: ,, 6) for the entities referred to in Art. 3 sec. 2 of the Act of April 24, 2003 on activities public benefit and voluntary work, with the exception of capital companies and units, o referred to in Art. 3 sec. 3 points 1 and 2 of this Act - in Annex 6 to the Act. ", (b) the following paragraph is added: 6 is added: Machine Translated by Google ,, 6. The units referred to in article 1. 3 sec. 2 of the Act of April 24, 2003 on activities public benefit and voluntary work, with the exception of capital companies, and entities referred to referred to in Art. 3 sec. 3, subparas. 1 and 2 of this Act, may draw up a balance sheet containing information in the scope set out in Annex 1 to the Act. ”; 6) w art. 47: a) in sec. 4 in point 5, the full stop is replaced by a semicolon and the following point 6 is added: ,, 6) for the entities referred to in Art. 3 sec. 2 of the Act of April 24, 2003 on activities public benefit and voluntary work, with the exception of capital companies and units, o referred to in Art. 3 sec. 3 points 1 and 2 of this Act - in Annex 6 to the Act. ", (b) the following paragraph is added: 5 is added: ,, 5. The units referred to in article 1. 3 sec. 2 of the Act of April 24, 2003 on activities public benefit and voluntary work, with the exception of capital companies, and entities referred to referred to in Art. 3 sec. 3 points 1 and 2 of this Act, may draw up a profit and loss account containing information in the scope specified in Annex No. 1 to the Act. ”; 7) in art. 48, the following paragraph is added: 5 and 6 as follows: ,, 5. The scope of the notes for the units referred to in Art. 3 sec. 2 of the Act of 24 April 2003 on public benefit activities and volunteering, with the exception of capital companies, and units referred to in article 1. 3 sec. 3 items 1 and 2 of this Act are specified in Annex 6 to the Act. 6. The units referred to in Art. 3 sec. 2 of the Act of April 24, 2003 on the activities of benefit public and voluntary work, with the exception of capital companies, and units referred to in art. 3 sec. 3 points 1 and 2 of this Act, may prepare additional information to the extent specified in Annex 1 to of the Act. ”; 8) w art. 49: a) sec. 3 is replaced by the following: "3. The report on the activities of the entity should also include, if relevant for assessment of the development, results and situation of the individual - at least: 1) key financial performance indicators related to the activities of the entity; 2) key non-financial performance indicators related to the entity's operations, and information on employee issues and the natural environment. ", b) after sec. 3 the following paragraph shall be added: 3a is added as follows: "3a. Where there is a link between the values reported in the annual the financial statements and the information contained in the report on the activities of the entity, the entity's management report should refer to the amounts shown in financial statements, as well as additional explanations regarding these amounts. ", c) sec. 6 is replaced by the following: "6. A small unit and a micro unit may not show in the report on the activity indicators and information referred to in paragraph 1. 3 point 2. "; 9) after art. 49a, art. 49b is added: Machine Translated by Google "Art. 49b. 1. The unit referred to in Art. 3 sec. 1E points 1-6, which is a capital company, company a limited joint-stock partnership or such a general partnership or limited partnership, which is covered by all partners unlimited liability is limited to capital companies, limited joint-stock partnerships or partnerships from others countries with a legal form similar to these companies, provided that in the financial year for which it is preparing financial statements, and in the year preceding this year, exceeds the following amounts: 1) 500 people - in the case of average annual employment converted into full-time jobs, and 2) PLN 85,000,000 - for the total assets of the balance sheet at the end of the financial year or PLN 170,000,000 - in the case of net revenues from the sale of goods and products for the financial year - additionally includes in the activity report - as a separate part - a statement on the subject non-financial information. 2. The non-financial statement shall at least include: 1) a brief description of the entity's business model; 2) key non-financial performance indicators related to the entity's operations; 3) description of the policies applied by the unit in relation to social and employee issues, environment, respect for human rights and anti-corruption, as well as a description the results of the application of these policies; 4) description of due diligence procedures - if the entity applies them under the policies referred to in Art point 3; 5) description of significant risks related to the activities of the entity that may have an adverse effect on the issues referred to in point 3, including the risks associated with the entity's products or its relationships with the external environment, including contractors, as well as a description of the management of these risks. 3. In making a non-financial statement, the entity shall provide the information non-financial, to the extent that they are necessary to evaluate the development, performance and standing of the entity; and the impact of its activities on the issues referred to in para. 2 point 3. 4. When there is a relationship between the values reported in the annual report and the information contained in the non-financial statement, this should contain references to amounts reported in the financial statements, as well as additional ones explanations of these amounts. 5. When an entity does not apply a policy to one or more of the issues in question in paragraph 2, point 3, in the statement on non-financial information, the entity shall provide the reasons for it non-use. 6. An entity may, in exceptional cases, omit from an information statement non-financial information regarding expected events or pending matters negotiations take place, if - in accordance with the justified opinion of the entity's manager and members of the supervisory board or another body governing the entity, disclosure of such information would have a materially detrimental effect on the market situation of the entity. The entity may not omit this information, if it prevents it from being correct and an objective assessment of the development, results and situation of the entity as well as the impact of its activities on issues, o referred to in sec. 2 point 3. Machine Translated by Google 7. If an entity omits the information disclosed in its non-financial statement referred to in paragraph 6, informs about it in this statement. 8. An entity may use, when making a non-financial statement any rules, including your own rules, national, EU or international standards, norms or guidelines. In the declaration, the entity contains information about the principles, standards, norms or guidelines applied. 9. An entity may not make a non-financial statement when together with the draws up a separate report on non-financial information in the management report, and will publish them on its website within 6 months from the balance sheet date. The entity posts information on the preparation of a separate report on information in the report on operations non-financial in accordance with the requirements set out in para. 2-8. To the information report non-financial provisions of para. 2-8, art. 4a sec. 1, art. 45 sec. 4 and 5, art. 52 sec. 3 point 2, art. 68 and art. 73 sec. 3 shall apply accordingly. 10. It is assumed that an entity that prepared a non-financial statement either the report on non-financial information complies with the obligation as required by the Act disclosure of the indicators and the information referred to in Art. 49 sec. 3 point 2. 11. An entity that is a subsidiary, including a lower tier parent, may not make statements on non-financial information or a report on information non-financial, if its resident higher level parent is established or located exercise of management in the territory of the European Economic Area draws up a group statement capital group on non-financial information, or a group report on the information non-financial in accordance with the provisions of the law of the European Economic Area country to which subject to which this entity and its subsidiaries at all levels will be covered. In that case, the unit disclose in the management report the name and registered office of its senior parent preparing a statement or a report of the capital group on non-financial information, which will include this entity and its subsidiaries at all levels. '; 10) w art. 55: a) in sec. 2a, the first sentence is replaced by the following: “The activity report shall be attached to the annual consolidated financial statements of the capital group, prepared in accordance with the requirements referred to in Art. 49 sec. 2-3a, except that in the case of information specified in art. 49 sec. 2 point 5, provide information on the shares own owned by the parent company, entities included in the capital group and persons acting on their behalf. ", b) after sec. 2a, the following paragraph shall be added: 2b-2e as follows: "2b. A parent that is: 1) an entity referred to in art. 3 sec. 1E points 1-6, and 2) a capital company, limited joint-stock partnership or such general partnership or limited partnership, which all partners bearing unlimited liability are capital companies, Machine Translated by Google limited joint-stock partnerships or companies from other countries in a form similar to these companies legal, and 3) the parent company of the capital group, if the total data of the parent company and all subsidiaries at each level as at the balance sheet date of the financial year, and as at the balance sheet date of the year preceding the financial year: a) after the consolidation exclusions referred to in Art. 60 sec. 2 and 6, exceed the amounts referred to in Art. 49b paragraph. 1, or b) prior to the consolidation exclusions referred to in Art. 60 sec. 2 and 6, exceed the following values: - 500 people - in the case of average annual employment converted into full-time jobs and - PLN 102,000,000 - for the total assets of the balance sheet at the end of the financial year or PLN 204,000,000 - in the case of net revenues from the sale of goods and products for the financial year - additionally includes in the report on the operations of the capital group - as a separate part - statement of the capital group on non-financial information prepared in accordance with the requirements set out in Art. 49b paragraph. 2-8. 2c. The parent company may not make a corporate group statement about non-financial information, provided that together with the report on the operations of the capital group will prepare a separate report of the capital group on non-financial information and its publication them on their website within 6 months from the balance sheet date. The entity posts information on the preparation of a separate report in the report on the operations of the capital group capital group in accordance with the requirements set out in Art. 49b paragraph. 2-8. To the group's report on non-financial information, the provisions of Art. 4a sec. 1, art. 45 sec. 4 and 5, art. 49b paragraph. 2-8, art. 52 sec. 3 point 2, art. 68 and art. 73 sec. 3 shall apply accordingly. 2d. It is assumed that the parent company that prepares the statement of the capital group on non-financial information or the group's report on the information non-financial as required by the Act, meets the obligation to disclose the ratios, and the information referred to in art. 49 sec. 3 point 2. 2e. The sub-parent entity may not prepare group statements on non-financial information or group reports capital for non-financial information, if its senior parent having its seat or place of management in the territory of the European Area Economic Department prepares a corporate group statement on non-financial information either report of the capital group on non-financial information in accordance with the law countries of the European Economic Area to which it is subject, which will cover this unit and its subsidiaries at all levels. In that case, the entity shall disclose in the statement of business, the name and registered office of its senior parent undertaking Machine Translated by Google the group's statement or report on the non-financial information it will cover that entity and its subsidiaries at all levels. '; 11) in art. 56 in paragraph. 2a, point 3 is replaced by the following: "3) a parent company that does not prepare consolidated financial statements will disclose in additional information information listed in Annex 1 to the Act in the part “Additional information and explanations ”in sec. 7 point 4. ”; 12) w art. 65: a) in sec. 3 after point 4, point 4a shall be added in the following wording: "4a) inform whether the entity referred to in Art. 49b paragraph. 1, made a statement on non-financial information or a report on non-financial information; ", b) after sec. 3 the following paragraph shall be added: 3a is added as follows: "3a. The provisions of paragraph 1. 3 subparas. 3 and 4 shall not apply to the information declaration non-financial information and reports on non-financial information. ”; 13) in art. 69, the following paragraph is added: 5 is added: "5. In the cases referred to in Art. 49b paragraph. 11 and art. 55 sec. 2e, the head of the unit posts translated into Polish by a sworn translator on the website of this unit a statement of the capital group on non-financial information or a report of the capital group on non-financial information prepared by the higher level parent, within 30 days from the date of its approval, not later than within 12 months from the balance sheet date of this entity dominant. "; 14) in art. 73 sec. 2 is replaced by the following: "2. With the exception of documents relating to the transfer of property rights to real estate, entrusting responsibility for assets, significant contracts and other important documents determined by the entity's management, the content of the accounting vouchers can be transferred to IT data carriers allowing to keep the content of evidence in a permanent and unchanged form. The condition for using this method of data storage is to have devices that allow for reproduction of evidence in the form of a printout, unless other regulations provide otherwise. The printout is proof equivalent to an accounting voucher from which the content was transferred to an IT carrier data. "; 15) in art. 79 after point 4, point 4a shall be added in the following wording: "4a) does not post on the unit's website the documents referred to in Art. 49b paragraph. 9, art. 55 paragraph 2c and art. 69 sec. 5, "; 16) in Annex 2 to the Act: a) in the "Balance" section in "Liabilities", item IX is replaced by the following: ,, IX. Deferred Expenses and Income 1. Accruals of costs 2. Negative goodwill 3. Other deferred income ", Machine Translated by Google b) in the section "Statement of cash flows" in "(indirect method)" in point And in item II item 17 is replaced sound: ,, 17. Change in deferred income ”; 17) Annex 6 to the Act is added in the wording specified in the Annex to this Act. Art. 2. 1. In the years 2017–2026, the maximum limit of state budget expenditure resulting from the financial result of the Act amounts to PLN 0.1 million, except that in: 1) 2017 - PLN 0.1 million; 2) 2018 - PLN 0; 3) 2019 - PLN 0; 4) 2020 - PLN 0; 5) 2021 - PLN 0; 6) 2022 - PLN 0; 7) 2023 - PLN 0; 8) 2024 - PLN 0; 9) 2025 - PLN 0; 10) 2026 - PLN 0. 2. In the event of a threat of exceeding the maximum expenditure limit adopted in 2017, as referred to in referred to in paragraph 1, a corrective mechanism will be applied, consisting in lowering the operating costs system of substantive and financial reports of public benefit organizations, while at the same time ensuring its proper and uninterrupted operation. 3. The authority competent to monitor the use of the expenditure limit referred to in para. 1, and implementation of the corrective mechanism referred to in para. 2, is the minister responsible for security social. Art. 3. The provisions of the act amended in Art. 1, as amended by this Act, shall apply after for the first time for the statements prepared for the financial year starting on January 1, 2017. Art. 4. The Act shall enter into force 14 days after its publication. MARSHAL OF THE SEJM / - / Marek Kuchciÿski Attachment to the Act of December 15, 2016 (item ...) "Appendix No. 6 Machine Translated by Google THE SCOPE OF INFORMATION DISCLOSED IN THE FINANCIAL STATEMENTS REFERRED TO IN ARTICLE 45 OF THE ACT, FOR ENTITIES REFERRED TO IN ART. 3 Sect. 2 OF THE ACT OF 24 APRIL 2003 ON PUBLIC BENEFIT ACTIVITIES AND VOLUNTEERING, EXCEPTING CAPITAL COMPANIES AND ENTITIES REFERRED TO IN ARTICLE 3 Sect. 3 POINT 1 AND 2 OF THIS ACT Introduction to the financial statements includes in particular: 1) name, seat and address as well as the number in the relevant court register or records; 2) an indication of the duration of the entity's activity, if it is limited; 3) an indication of the period covered by the financial statements; 4) indication of whether the financial statements have been prepared on the going concern assumption by the entity in the foreseeable future and that there are no circumstances that indicate the risk of its continuing operations; 5) discussion of the adopted accounting principles (policy), including the methods of valuation of assets and liabilities (also depreciation), determining the financial result and the method of preparing the financial statements in to the extent that the law leaves the individual the right to choose. Balance Assets A. Fixed assets I. Intangible assets II. Property, plant and equipment III. Long-term receivables IV. Long term investments V. Long-term prepayments B. Current assets I. Zapasy II. short-term receivables III. Short-term investments IV. Short-term prepayments C. Contributions due to the statutory fund Total assets Liabilities A. Own fund I. Statutory fund II. Other funds III. Profit (loss) from previous years Machine Translated by Google IV. Net profit (loss) B. Liabilities and provisions for liabilities I. Provisions for liabilities II. Long-term liabilities III. Current liabilities IV. Accruals Total liabilities Profit and Loss Account A. Income from statutory activities I. Revenues from gratuitous public benefit activities II. Revenues from paid public benefit activities III. Income from other statutory activities B. Costs of statutory activities I. Costs of unpaid public benefit activities II. Costs of paid public benefit activity III. Costs of other statutory activities C. Profit (loss) on statutory activities (AB) D. Income from business activities AND. Business costs F. Profit (loss) on business activity (DE) G. Administrative expenses H. Profit (loss) from operating activities (C + FG) I. Other operating income J. Other operating cost K. Financial income L. Financial costs M. Zysk (strata) gross (H+I-J+KL) N. Income tax O. Net profit (loss) (MN) Additional information: The notes should contain information not included in the balance sheet and the profit and loss account and explanations necessary to assess the financial management of the entity, in particular: 1) information on any financial liabilities, including those related to debt financial instruments, guarantees and sureties or contingent liabilities not included in the balance sheet, with indication the nature and form of claims secured in kind; 2) information on the amounts of advances and loans granted to members of administrative bodies, managers and supervisors, indicating the interest rate, main terms and any Machine Translated by Google amounts repaid, written off or remitted, as well as liabilities incurred on their behalf by title guarantees and sureties of all kinds, with an indication of the total amount for each category; 3) supplementary data on assets and liabilities; 4) information on the structure of the revenues realized with an indication of their sources, in particular information on the revenues separated in accordance with the provisions of the Act of April 24, 2003 on public benefit activities and voluntary work, and information on revenues from membership fees and subsidies from public funds; 5) information on the structure of the costs incurred; 6) data on the sources of the increase and the use of the statutory fund; 7) if the entity has the status of a public benefit organization, it includes in the additional information data on the revenues obtained and costs incurred due to 1% of the income tax from natural persons and the method of spending funds from the 1% income tax natural persons; 8) information other than those mentioned in items 1-7, if they could significantly affect the assessment of the property and financial situation as well as the financial result of the entity, including additional information and explanations listed in Annex 1 to the Act, if they apply to the unit. ”. [1]) Within the scope of its regulation, this Act implements Directive 2014/95 / EU of the European Parliament and of the Council of 22 October 2014 amending Directive 2013/34 / EU as regards disclosure of non-financial and diversity information by certain large entities and group (Journal of Laws UE L 330 of November 15, 2014, p. 1 and Journal of Laws UE L 207 of August 4, 2015, p. 1).