Key Benefits:
REGULATION OF THE FINANCE MINISTER
of 19 January 2012
amending the Regulation on specific accounting rules and account plans for the State budget, budgets of local government units, budget units, local budgetary establishments, State special-purpose funds, and state budget units located outside the borders of the Republic of Poland
On the basis of art. 40 par. 4 point 1 lit. and the Act of 27 August 2009. on public finances (Dz. U. Nr. 157, pos. 1240, with late. 1. 1) ) The following shall be managed:
§ 1. In the Regulation of the Minister of Finance of 5 July 2010. on specific accounting rules and chart of accounts for the state budget, budgets of local government units, budget units, local government budgetary establishments, State special-purpose funds, and state budget units established outside the borders of the Republic of Poland (Dz. U. Nr 128, poz. 861) is amended as follows:
1. in Paragraph 4, point 2 is replaced by the following:
"(2) expenditure of the budget of European funds actually (cash) executed or executed by BGK on the basis of payment orders during the financial year in question, taking into account the transitional period specified in the separate provisions.";
2) in § 6 par. 7 is replaced by the following
" 7. Stocks of war shall be probed according to the rules laid down in the separate provisions. ';
3. the following § 9a is inserted after § 9:
' § 9a. The units do not carry out passive accruals of the costs arising from the obligation to perform future benefits to employees, including pension benefits. ';
4. in § 15:
(a) paragraphs 2.
" 2. In the units required-on the basis of separate provisions-for budgetary planning and reporting in the Task Force, the records of operations for the implementation of the budget in the Task Force shall be carried out using the account the off-balance-sheet plan of the accounts of the budgetary units and of the local budgetary establishments contained in Annex No 3 to the Regulation, subject to paragraph 1. 2a. ',
(b) after paragraph. 2 The following paragraph shall be added. 2a as follows:
' 2a. The records of the implementation of the budget in the Task Force may be carried out in any other manner set by the entity, provided that it ensures that the reporting obligations arising from the separate provisions are carried out. ';
5) in § 17 par. 7 is replaced by the following
" 7. The events relating to the State special-purpose reserve shall be recognised in the accounts and shall be recorded in the financial statements of the servicer of that fund. ';
6. Paragraph 19 is replaced by the following:
" § 19. 1. Budgetary units serving the authorising officer of the budgetary part of the budget of the second step shall draw up the total financial statements, which are the sum of the financial statements of the units and of the facilities subordinate to the holders of the part of the budget. the budgetary and financial resources of the second step and its own financial statements, with the exception of reciprocal settlements between those units.
2. Cross-merger of the accounts referred to in paragraph 2. 1, shall concern in particular:
1) mutual claims and liabilities and other accounts of a similar nature;
2) the financial result set for operations carried out between the units referred to in paragraph 1. 1. ';
7. the following paragraph shall be added to paragraph 20. 3 and 4 as follows:
" 3. The exclusion of mutual accounts referred to in paragraph 1. 2, shall concern in particular:
1) mutual claims and liabilities and other accounts of a similar nature;
2) the financial result set for operations carried out between the units referred to in paragraph 1. 1.
4. The preparation of the financial statements, the local government unit shall present in the supplementary information to that report data on the amount of the employee benefits secured in the multiannual financial forecast of the entity local government. ';
8. in Annex No 3 to the Regulation:
(a) in Part I List of accounts:
-in the mouth. 1 Balance sheet accounts:
--the name of account 072 is replaced by the following:
"072-The killing of other fixed assets, intangible assets and library collections",
--the name of account 080 is replaced by the following:
"080-Fixed assets under construction (investments)",
--name of account 132 is replaced by the following:
"132-Revenue accounts for budget units",
--name of account 140 is replaced by the following:
'140-Short-term financial assets',
--after account 240-The other accounts shall be added to the account 245 as follows:
'245-Proceeds to be clarified',
-in the mouth. 2 Off-balance-sheet Accounts:
--after account 975-Structural expenditure, the following account 976 is added:
"976-Mutual Settlement between Units",
-the accounts 990 and 992 shall be inserted after account 985-The following accounts shall be added to the budget of the budget establishments:
" 990-Financial plan for budgetary expenditure in the Task Force
992-Financing or financing from the State budget ",
(b) Part II: Description of the accounts:
-in the mouth. 1 Balance sheet accounts:
-point 9 shall be replaced by the following:
"9) Account 030-" Long term financial assets "
Account 030 shall be used for the records of long-term financial assets, in particular shares and other long-term financial assets, with a maturity of more than one year.
On the Wn page, the accounts of 030 are to be increased and, on the Credit side, to reduce the state of long-term financial assets.
The detailed records of the 030 account should ensure that the value of the individual components of the long-term financial assets is determined according to the titles.
Account 030 may show a balance of Wn, which means the value of long-term financial assets. ',
-point 14 shall be replaced by the following:
"14. Account 080-" Fixed assets under construction (investments) "
The account 080 is used to register the cost of fixed assets under construction and to settle the costs of fixed assets under construction for the resulting investment effects.
The Wn page of the 080 account shall be recognised in particular:
1) incurred costs of fixed assets in the construction of the framework of the conducted investments by both foreign contractors and on their own behalf;
(2) costs incurred in connection with the installation, but not yet available, for the use of machinery, equipment and other objects purchased from counterparties and manufactured in the course of their own business;
3) incurred costs of improvement of the fixed asset (rebuilding, expansion, reconstruction, adaptation or modernisation), which cause an increase in the utility value of the fixed asset.
The 080 Credit Account page recognises the value of the resulting effects, in particular:
1) fixed assets;
2) the value of sold and unpaid fixed assets under construction.
Account 080 can also be used to account for the cost accounting of purchases of finished fixed assets.
The detailed records of account 080 should ensure at least the extraction of fixed assets under construction according to the different types of investment effects and the scale of the purchase price or the cost of production of the individual Fixed assets objects.
Account 080 can exhibit the balance of Wn, which means the value of fixed assets costs in construction and improvements. ",
-points 17 to 19 are replaced by the following:
"17) Account 130-" Current account of unit "
An account of 130 shall be used for the records of the cash and turnover of the bank account for the expenditure and revenue (receipts) of the budget covered by the financial plan.
On the Wn page of account 130 the cash flow is recognised:
1) received for the implementation of the budget expenditure in accordance with the financial plan and for the lower-level disposers, in correspondence with account 223;
2) in respect of the entity's budget revenue (detailed records according to the breakdown of the budget revenue classification), in correspondence with account 101, 221 or another relevant account.
On the side of the credit page 130 is recognised:
1) executed budgetary expenditure in accordance with the entity's financial plan, as well as the funds collected for the cashier for the implementation of the budget expenditure (detailed records according to the breakdown of the budget expenditure classification), in correspondence with the competent unit accounts: 1, 2, 3, 4, 7 or 8;
2) periodical transfers of budget revenue to the budget, in correspondence with account 222;
(3) periodic cash transfers to the lower-level disposers (detailed records according to the disposals to which the monies were transferred), in correspondence with account 223.
The accounts of the 130 account are made on the basis of bank documents and must therefore be subject to full compliance with the provisions of the provisions between the entity and the bank.
Account 130 applies the purity of turnover, which means that there are no errors in the record, reimbursement of overpayments, adjustments are made in addition to the technical record of negative.
Account 130 can also be used to record income and expenses carried out directly from the account of the current budget of the local government unit. In that case, the balance of the accounts 130 in respect of the expenditure effected shall be periodically reposted on the basis of the budget reports to the account of the accounts of 800 and, in the case of revenue, to the Wn side of the 800 account.
The detailed accounts for account 130 shall be kept in detail in the financial plan of revenue and budgetary expenditure.
Account 130 may show the balance of the Wn, which means the state of cash on the account of the current budget unit. The balance of account 130 is equal to the balance of balances resulting from the detailed records kept for the accounts:
(1) budgetary expenditure; account 130 of the budget expenditure may show the balance of the Wn, which shall mean the state of the cash received for the implementation of the budget expenditure, and not used until the end of the year;
2) budget revenue; account 130 on budget revenue may show the balance of the Wn, which means the state of cash on the realised budget revenues, which by the end of the year have not been transferred to the budget.
The balance of account 130 is liquidated by the booking:
1) a transfer of funds not used until the end of the year, in correspondence with account 223;
2) transfer to the budget of budget revenues collected, but not transferred by the end of the year, in correspondence with account 222.
18) Account 131-"Current accounts of budgetary establishments"
The 131 account shall be used to record the cash of the general government of the budgetary establishments in the bank account.
On the Wn page of account 131, the impact of funds on the bank account and on the credit side of the bank account is recognised.
Account 131 may show the balance of the Wn, which means the state of cash in the bank account.
19) Account 132-"Account of revenue of budgetary units"
Account 132 shall be used to register the cash collected on the separate bank account of the state and local budgetary units engaged in educational activities, in particular the following: successes, records, donations, indemnities and payments for lost or damaged property in the board of directors or in the use of the budget unit and intended to finance the activities of the entity, excluding the financing of personal remuneration.
The Wn page of account 132 recognises the impact of cash on this account, and on the Credit side of cash withdrawals from the bank account.
The detailed records of account 132 should make it possible to establish the state of the individual titles of income collection by department, chapter and paragraph.
The balance of the account 132 may show the balance of the Wn, which means the state of cash on the income bank accounts. ",
-points 25 and 26 are replaced by the following:
"25) Account 139-" Other bank accounts "
Account 139 shall be used to record the cash operations allocated to other bank accounts than the current accounts, including ancillary accounts and special purpose accounts.
Account 139 shall, in particular, keep a record of the turnover of the extracted bank accounts:
1) Cheques confirmed;
2) deposit sums;
3) sum per order;
4) foreign funds for investments.
Account 139 shall be entered in the accounts only on the basis of bank documents and must therefore be consistent with the full compliance of account 139 between the accounting officer and the bank's accounting officer.
On the Wn page, account 139 is credited with the proceeds of the allocated cash from current accounts, deposit totals and on behalf of the order.
The Credit page of 139 accounts for cash withdrawals made from divisional bank accounts.
The detailed records of account 139 should ensure that the cash flow for each separate bank account is determined, as well as by the counterparties.
Account 139 may show the balance of the Wn, which means the state of cash contained in other bank accounts.
26) Account 140-"Short term financial assets"
Account 140 serves for the records of short-term financial assets, in particular shares, shares and other securities expressed both in the Polish currency, as well as in foreign currencies.
On the Wn page, account 140 is recognised as an increase, and on the credit side, a reduction in the state of short-term financial assets.
The detailed records to be kept under account 140 should make it possible to establish:
1) individual components of short-term financial assets;
2) the state of individual short-term financial assets expressed in Polish and foreign currency, broken down by individual foreign currencies;
3) the value of short-term financial assets entrusted to individuals for not responsible persons.
Account 140 may show the balance of the Wn, which means the state of short-term financial assets. ',
--points 30 to 32 are replaced by the following:
"30) Account 221-" Receivables for budget revenue "
Account 221 shall be used to record the receivables of the entities in respect of budget revenue.
The Wn page of account 221 recognises the fixed amounts receivable in respect of the budget revenue and the repayments of overpayments.
Accounts 221 are included in the accounts receivable from the account of the budget revenue and the write-offs (reduction) of the receivables.
Account 221 also includes claims for taxes levied by the competent authorities. The records of this title may be made at the end of the reporting periods on the basis of the reports on the tax records (arrears and overpayments).
The specific records to account 221 should be carried out in accordance with the debtors and the divisions of the budget classification and the budgets for which the accounts relate.
Account 221 may show two balances. The balance shall mean the state of the receivables due to the budget revenue and the balance of the credit balance of the budgetary unit in respect of the overpayments in those revenue.
31) Account 222-"Settlement of budget revenue"
Account 222 shall be used to record the accounts of the budget revenue unit.
On the Wn page, accounts 222 are recognised as budget revenues transferred to the budget, in correspondence with account 130.
On the Credit side of the account 222 is recognised in the course of the financial year, the periodic or annual rebooking of the realised budget revenue to account 800, on the basis of the budget reports.
Account 222 may show the balance of Ma, which means the state of the budget revenue carried out but not transferred to the budget.
The balance of account 222 is liquidated by booking a transfer to the budget of the budget revenue collected, but not transferred by the end of the year, in correspondence with account 130.
(32) Account 223-"Settlement of budgetary expenditure"
Account 223 shall be used to record the settlement of budgetary expenditure effected by the entity, including expenditure in the context of co-financing of programmes and projects carried out from European funds.
On the Wn page, account 223 is recognised in particular:
1) during the financial year, interim or annual transfers, on the basis of budget reports, realised budgetary expenditure, including the expenditure of the State budget in the framework of co-financing of programmes and projects implemented from European measures to account 800;
2) periodic cash transfers to cover budget expenditure and expenditure in the co-financing of programmes and projects implemented from European funds, in correspondence with account 130.
The Credit 223 page shall include in particular:
1) periodical receipts of cash received to cover budget expenditure, including expenditure of the state budget in the framework of co-financing of programmes and projects implemented from European funds, in correspondence with account 130;
2) periodic receipts of cash earmarked for lower-grade disposers, in correspondence with account 130.
The total budget units in account 223 shall also include operations related to the flow of European funds to the extent that the funds constitute the income of local government units.
Account 223 may show the balance of Ma, which means the state of cash received to cover the budget expenditure, but not used until the end of the year.
The balance of account 223 is liquidated by booking a transfer to the bank of a higher degree of cash not used by the end of the year, in correspondence with account 130. ',
--after point 42, the following point 42a is inserted:
"42a) Account 245-" Impacts to Clarification "
The account shall be used for the records of the paid-in and the unexplained amounts receivable in respect of the budget revenue.
The Wn page of the 245 accounts shall include, in particular, the amounts of the payments explained and their reimbursements.
In particular, the amount of unexplained contributions shall be recognised on the credit page of 245 accounts.
Account 245 may show the balance of Ma, which means the state of unexplained contributions. ',
-point 61 shall be replaced by the following:
"61) Account 550-" Board costs "
Account 550 serves to register the separate costs related to the management of the entity as a whole (administrative costs) and general costs of the entity as a whole (in particular, maintenance of the site, industrial guard and fire).
The Wn page of the account 550 includes simple costs and complex costs, in particular the costs of ancillary activities, as well as the consumption of materials, goods and products for representation and advertising.
The Credit page of the account 550 accounts for the transfer of the costs of the management of the board to the account 490.
Account may be taken of the account of the 550 specific records enabling the structure of the management costs to be determined in a way that facilitates their analysis and control.
Account 550 shall not be able to show the balance at the end of the year. ',
-point 66 is replaced by the following:
"66) Account 640-" Interperiod costs "
Account 640 is used to record the cost of future periods (active accounts) and provisions for the expenses of future periods (passive accounts).
The Wn page of account 640 recognises the simple and complex costs incurred during the reporting period, and on future periods, and the expenses incurred during the reporting period for which they were created during the periods of the previous reserve.
The Has accounts of 640 accounts for the creation of a reserve for the expenses of future periods and an advance to the costs of the reporting period of costs incurred in previous periods.
The specific records kept in the 640 account should make it possible to establish:
1) the amount of these purchase costs, which are subject to settlement in time;
2) the amount of other accruals of accrued costs with a further breakdown by their titles.
The balance of the Inner account 640 expresses the cost of future periods, and the credit balance-reserves for the expenses of future periods. ',
-point 69 shall be replaced by the following:
"69) Account 720-" Revenue from budget revenue "
Account 720 is used for records of revenue from the budget revenue directly related to the principal activity of the entity, in particular income, including taxes, contributions, fees, other revenue of the state budget, units local government and other entities, due on the basis of separate laws or international agreements.
On the Wn page of the 720 accounts, the budget revenue is recorded and the accounts have 720 accounts on the budget revenue basis.
The specific records of the 720 account should ensure that the revenue for the budget revenue is extracted according to the position of the financial plan.
In the field of taxation and non-tax revenue, the detailed accounting rules are carried out in accordance with the rules of tax accounting, whereas in the case of taxes levied by other bodies, the detailed accounts constitute reports on income. the budget drawn up by these authorities.
At the end of the financial year, the balance of the account 720 is transferred to an account of 860.
At the end of the year the account 720 does not show the balance. ',
-points 71 to 75 are replaced by the following:
"71) Account 740-" Dotations and investment funds "
Account 740 serves to register grants received from the budget of the local government unit and other means to finance the activities of the primary local government units and the cash earmarked for investments collected on the separate bank account of the state and local government units engaged in educational activities.
The account 740 does not recognise the grants received for the financing of the investment.
On the Wn page of the 740 account is recognised:
(1) grants transferred to the financing of the primary activities of the self-governing branches of the local budget establishments, in correspondence with account 131 or 240;
2) monetary measures of the local budgetary establishments and the revenue collected by the budgetary units on the allocated account used or intended to finance the investment, in correspondence with an account of 800 or 840;
3. reimbursement of unused, unduly collected or misused grants, in correspondence with an account of 131 or 225.
The 740 Credit Accounts page is recognised as follows:
1) during the year-grants actually received, in correspondence with account 131, or grants due, if their amount is due to the regulations, in correspondence with account 225;
2) at the end of the reporting period-grants due, resulting from the provisions of law or confirmed by the docking body, or if the grant due for a given year has entered the account of the entity in the following period until the date of preparation of the report financial, in correspondence with account 225.
Detailed records should provide for the possibility of setting the amount of the grants for individual account titles.
At the end of the financial year, the account balance 740 closes with two balances, which are transferred:
1. the Wn balance shall mean the value of the grants transferred to the financing of the primary activity of the autonegative branches of the funds used or intended for the investment of the local budget facilities, to the Wn side of the 860 account;
2) The credit balance shall mean the value of the grants received for the financing of the primary activity, to the site has an account of 860.
At the end of the year, account 740 shows no balance.
72) Account 750-"Financial Revenue"
A 750 account is used to record financial revenue.
The Has Account 750 page recognises revenues from the financial operations, in particular the proceeds from the sale of securities, income from shares and shares, dividends and interest on granted loans, discount on purchase of bills, cheques foreign and securities, and interest on arrears in payment of receivables, positive exchange rate differences.
The specific records of the 750 account should ensure that the financial income for the shares in other business entities, the interest payable to the entity, is extracted.
At the end of the financial year, the financial revenues will be transferred to the account of the account 860 (Wn account 750).
At the end of the year, the account 750 shows no balance.
73) Account 751-"Financial charges"
The 751 account is used to record financial costs.
The Wn page of account 751 shall include, in particular, the value of the shares, shares and other securities sold, the interest on the bonds, interest on loans and loans, interest on default on payment of liabilities, except for fixed assets under construction, write-downers updating the value of receivables due to financial operations, discounting on the sale of bills of exchange, foreign cheques and securities, negative exchange differences, with the exception of incriminating fixed assets under construction.
The detailed accounts to account for the 751 account should ensure that the cost of the financial operations is distinguished-accrued interest on loans and default interest on liabilities.
At the end of the financial year, the costs of the financial operations are transferred to the Wn side of the 860 account (Has a 751 account).
At the end of the year, account 751 shows no balance.
74) Account 760-"Other operating income"
Account 760 is used to record revenue not directly related to the principal activity of the entity, including any other income than those subject to filing in accounts: 700, 720, 730, 750.
In particular, the 760 Credit Accounts page is recognised as follows:
1) the proceeds from the sale of materials in the value of the purchase price or acquisition of materials;
2) revenues from the sale of fixed assets, intangible assets and fixed assets under construction;
3) written off-dated obligations, received damages, penalties, free of charge received, including by way of donations, assets redeemed at one time, tangible assets of rotary;
4) the equivalent of depreciation write-off from fixed assets and intangible assets received free of charge by the local government, as well as from fixed assets and intangible assets, to finance of which the local government has received cash, in correspondence with the Wn side of the 800 account;
5) reduction of the state of products in correspondence with the Wn side of account 490.
At the end of the financial year, the remaining operating revenue is transferred to the account of 860, in correspondence with the Wn side of the 760 account.
At the end of the year account 760 does not show the balance.
75) Account 761-"Other operating expenses"
The 761 account is used to record costs that are not directly related to the core business of the entity.
In particular, the Wn page of the 761 account is recognised as follows:
1) the costs of achieving the remaining revenues in the value of the purchase price or the acquisition of materials
(2) penalties, written-off, waived and irrecoverable amounts receivable, write-offs on charges, costs of contentious and enforceable proceedings, and free of charge transferred in kind, of turnover assets.
The 761 account also serves-in the cost accounting units in the accounts: 400, 401, 402, 403, 404, 405, 409, 490 and team 5-to the records of the supplementary records made on the bands 5 and 6 for the increases or reductions in the state of the products (including cross-recurring costs), in correspondence with other accounts than account 490, account of teams 5 or 6, and account of the cost of own sales in band 7. On the Wn page of the 761 account in the correspondence with the credit side of the 490 account, an increase in the condition of the products is recognised.
At the end of the financial year:
1) to the Wn page of account 490-the costs related to the purchase and sale of assets, if they are included in the account 761, in correspondence with the account has accounts 761;
2) to the Wn page of account 860-the remaining operating expenses, in correspondence with the party has accounts 761.
At the end of the year, account 761 does not show the balance. ',
-points 79 to 81 are replaced by the following:
"79) Account 800-" Company Fund "
An account of 800 shall be used to record the balance of the unit's fixed and working assets and their changes.
On the Wn side of the account, 800 accounts for a reduction in the fund, and on the Ma-its increase, in accordance with the separate regulations governing the financial economy of the entity.
The Wn page of the 800 accounts shall be recognised in particular:
1) rebooking of the balance sheet loss of the year last from the account 860;
2) rebooking, under the date of the budget report, carried out budget revenues from account 222;
3) rebooking, at the end of the financial year, of budget grants and budget appropriations used for investments from account 810;
4) differences in the updating of the valuation of fixed assets;
5) the value of sold, free of charge transferred and contributed in the form of a contribution of non-monetary assets (contribution) of fixed assets, intangible assets and fixed assets under construction;
(6) the value of the liabilities taken over from the liquidated units;
7. the value of the assets transferred in the context of central supply;
8) the equivalent of depreciation write-off from fixed assets and intangible assets received free of charge by the local government, as well as from fixed assets and intangible assets, to finance of which the local government has received cash, in correspondence with the account has 760 accounts.
The Credit 800 page shall include, in particular, the following:
1) rebooking of the balance sheet profit of the year last from the account 860;
2) rebooking, under the date of the budget report, carried out budget expenditure from account 223;
3) rebooking, under the date of the budget report, carried out expenditure of European funds from account 227;
4) the periodic or annual transfer of executed expenses from foreign sources not subject to reimbursement from account 228;
5) the impact of resources allocated to finance investments;
6) differences in the updating of the valuation of fixed assets;
7) free of charge receipt of fixed assets, intangible assets and fixed assets under construction;
(8) the value of the assets taken over from the liquidated units;
9) the value of the shares and shares;
(10) the value of the assets received under the central supply.
The specific records of the 800 account should provide the possibility of establishing the reasons for the increase and the reduction of the unit's fund.
Account 800 shows at the end of the year the credit balance, which means the state of the fund of the entity.
80) Account 810-"Budgetary grants, payments from the budget of European funds and funds from the budget for investments"
The 810 account is used to register budgetary grants, payments from the budget of European funds, and funds from the budget for investments.
The Wn page of the 810 account is recognised as follows:
1) the value of the grants transferred from the budget in the part deemed to be used or settled, in correspondence with account 224;
2) the value of the payment from the budget of the European funds recognised as cleared, in correspondence with account 224;
3) the equivalent of expenditure effected by budget units from budget appropriations for financing: fixed assets under construction, purchase of fixed assets and intangible assets.
On the side of the account has 810 accounts accounted for, in the end of the year, the balance of the account 810 to the account of 800.
At the end of the year, account 810 shows no balance.
81) Account 820-"Financial Result Settlement"
The 820 account shall be used to record the accounts of the financial result of the local budgetary establishments and the surplus of the revenue of the budgetary units engaged in educational activities.
The Wn page of the 820 accounts shall include the payments made or due to the budget from the surplus of the local government budget and the surplus of the revenue of the budgetary units engaged in educational activities.
The 820 account displays the transfer of the account balance in the next year to the 800 account. ",
--point 86 is replaced by the following:
"86) Account 860-" Financial Result "
An 860 account is used to determine the financial result of an entity.
At the end of the financial year on the Wn page, account 860 shall be accounted for the sum of:
1) incurred costs, in correspondence with the account: 400, 401, 402, 403, 404, 405 and 409;
2) the reduction of the state of products and accrued accounts in relation to the state at the beginning of the year, in correspondence with account 490, in the units applying this account;
3) the value of the sold goods in the purchase price or acquisition, in correspondence with account 730, and the materials, in correspondence with account 760;
(4) grants provided for the financing of the operations of the main self-balancing branches and for the investment of the local government units, in correspondence with account 740;
5) the costs of financial operations, in correspondence with account 751, and other operating costs, in correspondence with account 761;
6) emergency losses in correspondence with account 771;
7) mandatory reductions in the financial result, in correspondence with account 870.
At the end of the financial year, the 860 accounts shall be accounted for:
1) obtained revenues, in correspondence with the individual accounts of the team 7;
2) increases in the state of products and accrued accounts in relation to the state at the beginning of the year, in correspondence with account 490;
3) grants received for the financing of the core business, in correspondence with account 740;
4) extraordinary profits, in correspondence with account 770.
The balance of the account 860 expresses at the end of the financial year the financial result of the unit, the balance of the Wn-net loss, the credit balance-net profit. The balance shall be transferred in the next year to an account of 800. ',
-in the mouth. 2 Off-balance-sheet Accounts:
-point 2 shall be replaced by the following:
"2) Account 975-" Structural Expenditure "
Account 975 is used to record the value of the executed structural expenditure in units where the records of structural expenditure are not included in the analytical accounts kept up to the balance sheet accounts.
The records shall be kept according to the classification of structural expenditure in order to demonstrate the expenditure in the relevant report. ',
--after point 2, the following point 2a is added:
"2a) Account 976-" Cross Charge Between Companies "
The account shall be used to record amounts resulting from mutual settlements between entities for the purpose of drawing up the total financial statements. ',
--after point 8, the following points 8a and 8b are added:
"8a) Account 990-" Financial plan of budgetary expenditure in the Task Force "
The 990 account shall be used to record the financial plan of budgetary expenditure in the Task Force.
On the Wn page of the 990 account, the financial plan of budgetary expenditure in the Task Force and its amendments shall be recognised.
The 990's Credit Account page recognises the equivalent of the budget expenditure in the Task Force and the value of the unrealised plan.
The specific records to account 990 shall be carried out in such a way as to enable the report to be drawn up for the execution of the expenditure in the task force.
Account 990 does not show the balance at the end of the year.
8b) Account 992-"Financing or financing from the state budget"
The 992 account shall be used to record amounts included in the provision of financing or the financing of expenditure, projects and programmes from the State budget.
The Wn page of 992 accounts for the amount of assurance provided.
The credit of 992 accounts for the transfer of amounts resulting from the above mentioned above. ensure that the account is 980. ';
9. Annexes Nos 5, 6, 7 and 8 to the Regulation are replaced by the text set out in Annexes 1 to 4 respectively to this Regulation.
§ 2. The provisions of the Regulation shall apply for the first time to the financial statements for the financial year beginning in 2012.
§ 3. The unit managers shall adjust the rules for keeping records of the rules laid down in this Regulation within six months of the date of its entry into force.
§ 4. The Regulation shall enter into force after 14 days from the date of the announcement.
Minister of Finance: wz. Mr Kotecki
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1) The amendments to the said Act were announced in Dz. U. of 2010 Nr 28, pos. 146, Nr 96, poz. 620, Nr 123, pos. 835, Nr 152, pos. 1020, No. 238, pos. 1578 and No 257, pos. 1726 and 2011 No. 185, item. 1092, Nr 201, pos. 1183, No 234, pos. 1386, Nr. 240, pos. 1429 and No. 291, pos. 1707.
Annex 1. [ BALANCE SHEET OF THE BUDGETARY UNIT OR LOCAL GOVERNMENT BUDGET ESTABLISHMENT]
Annexes to the Regulation of the Minister of Finance
of 19 January 2012 (pos. 121)
Annex No 1
BALANCE SHEET OF THE BUDGETARY UNIT OR OF THE LOCAL GOVERNMENT
Annex 2. [ BALANCE SHEET]
Annex No 2
FACILITY BALANCE SHEET
Annex 3. [ STATEMENT OF PROFIT AND LOSS OF THE BUDGETARY UNIT OR LOCAL GOVERNMENT (COMPARATIVE OPTION)]
Annex No 3
STATEMENT OF PROFIT AND LOSS OF THE BUDGETARY UNIT OR LOCAL GOVERNMENT
(COMPARATIVE VARIANT)
Annex 4. [ SUMMARY OF THE CHANGES IN THE FUND OF THE BUDGETARY UNIT OR OF THE LOCAL GOVERNMENT BUDGET ESTABLISHMENT]
Annex No 4
SUMMARY OF CHANGES IN THE FUND OF THE BUDGETARY UNIT OR OF THE LOCAL GOVERNMENT
