1. Balance Sheet
The balance sheet in consolidated annual financial statements presents the financial position
of an entity at a specific point in time. Accordingly, IAS 1 “Presentation of Financial
Statements” requires the presence of the following items on the face of the balance sheet as
a minimum requirement:
Assets (aktywa): Including Non-Current Assets such as property, plant and equipment,
intangible assets, financial assets, assets held for sale, deferred tax asset, and current
assets such as inventory, receivables, cash, and cash equivalents
Liabilities(zobowiązania): Including financial liabilities, deferred tax liability, and current
liabilities such as trade payables and provisions.
Equity (kapitał własny): Including share capital, retained earnings, and minority interest.
2. STATEMENTS OF OPERATIONS (Income Statement)
3. CASH FLOWS
The cash flow statement reports the changes in cash and cash equivalents during the
year due to operational, financing, and investing activities.
4. Statement of Changes in Equity