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INVESTMENT OUTLAYS
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| 1999-2017 | NTS-2 | 121 |
Since 2002 due to amendment the Accounting Act (Journal of Laws 2002 No. 76, item 694, with later amendments) investment outlays on some objects of lease being fixed assets of units using them (lesee) were included into investment outlays of those units; until 2001 those outlays had been reported by units that had financed them (lessor), ), i.e., were classified in the sections "Financial intermediation" and "Real estate, renting and business activities", what had essential impact on the level of amounts presented by ownership sectors and by the kind of activity.
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INVESTMENT OUTLAYS AND FIXED ASSETS IN ENTERPRISES BY PKD 2007
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| 2008-2016 | NTS-4 | 26 |
Current prices; Data include economic units in which the number of employed persons exceeds 9; the classification of fixed assets according to NACE is based on the location of the local unit for the kind of the activity. Investment outlays in enterprises are presented according to the location of investments.
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SOURCE OF FINANSING OF INVESTMENT OUTLAYS IN ENTERPRISES
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| 2008-2016 | NTS-2 | 8 |
Investment outlays are financial or tangible outlays, the purpose of which is the creation of new fixed assets or the improvement (rebuilding, enlargement, reconstruction, modernization) of existing capital asset items, as well as outlays on so-called initial investments.
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TANGIBLE FIXED ASSETS
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| 2000-2015 | NTS-2 | 82 |
Since 2002 due to amendment the Accounting Act (Journal of Laws 2002 No.76, item 694, with later amendments) some objects of lease have been included into fixed assets of units using them (lesee);
until 2001 those objects had been included into fixed assets of units that had financed them (lessor), i.e., were classified in the sections "Financial intermediation" and "Real estate, renting and business activities", what had essential impact on the level of amounts presented by ownership sectors and by the kind of activity.
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