Bakalarski, Tomasz2016-08-042016-08-042014-07https://hdl.handle.net/10986/24802Detailed principles of accounting for financial instruments have been prescribed in Financial Instruments Regulation, but some general principles in that area have also been outlined in the Accounting Act. According to article 3, paragraph 1, point 23 of the accounting act, financial instrument is defined as any contract giving rise to financial assets of one entity and a financial liability or an equity instrument of another entity, on condition that the contract concluded by two or more parties clearly results in economic effects, irrespective of whether the execution of contractual rights or obligations in unconditional or conditional. Financial assets include: monetary assets (assets in the form of domestic currency, foreign currencies and foreign exchange instruments and other financial assets, in particular accrued interest on financial assets, equity instruments issued by other entities, and contractual right to receive monetary assets or to exchange financial instruments with another entity under favorable conditions. Equity instruments are defined as contracts which give right to assets of an entity which remain after satisfying or securing all its creditors, as well as an obligation of an entity to issue or deliver its own equity instruments, in particular shares, share options or warrants.en-USCC BY 3.0 IGOHOLDINGSPOT PRICEEQUITY INSTRUMENTINTEREST INCOMEEQUIPMENTACCOUNTINGINTANGIBLE ASSETSDEPOSITSVALUATIONDEBTORSINTERESTRATE OF RETURNFIXED INTEREST RATEOPTIONPUT OPTIONCREDIT RATING AGENCIESREVENUESPORTFOLIOFOREIGN EXCHANGE RISKLOANFINANCIAL STATEMENTPAR VALUEPROBABILITY OF DEFAULTMUTUAL FUNDSBANKRUPTCYDISCLOSURE REQUIREMENTPREPAYMENTCASH FLOWSINSTRUMENTSREPAYMENT SCHEDULECONVERSIONAMOUNT OF CAPITALLIENDERIVATIVESCOMMERCIAL CODECURRENCYINTEREST EXPENSEDOMESTIC CURRENCYSETTLEMENT DATEDEBTSRISK FACTORFOREIGN CURRENCIESEXCHANGE RATESFINANCIAL INSTITUTIONSBROKERAGE HOUSESDEBTMARKETSINFLATION RATESETTLEMENTPUBLIC MARKETCOMPANY LAWBROKERAGE HOUSEVARIABLE RATEBORROWING COSTSEQUITIESINVENTORYINVESTMENT STRATEGYPENSION FUNDSCOMMODITY PRICEFUTURE CASH FLOWSBANK DEPOSITSTRANSACTIONSCREDIT LOSSESINTERNATIONAL STANDARDSINTEREST RATE SWAPINTEREST PAYMENTSGOODPENSION FUND ASSETSFIXED INTERESTFAIR VALUESFUTURES CONTRACTDERIVATIVEDERIVATIVE INSTRUMENTTURNOVERFUTUREMARKET PRICESTREASURY BILLSACTIVE MARKETMONETARY ASSETSRISK EXPOSUREPRICE CHANGESDEBT SECURITIESISSUANCESHARESFACE VALUEGRACE PERIODSECURITIESLEASE AGREEMENTTREASURYCREDIT RISKSHAREHOLDERSINSURANCECURRENCIESINTANGIBLEACCOUNTING STANDARDSINVESTMENTS IN EQUITYMUTUAL FUNDTREASURY BONDSDEBT RESTRUCTURINGSHORT MATURITYINVESTMENT ACTIVITYDISCOUNTSFINANCIAL ASSETSVARIABLE INTEREST RATECURRENCY RISKINVESTMENT INCOMELENDINGINSURANCE COMPANIESMATURITIESBANKING LAWLIMITED LIABILITYLIABILITIESMARKET QUOTATIONSLONG-TERM ASSETSCASH FLOWDEPOSITBROKERAGELIABILITYLIQUIDATIONSTOCKDERIVATIVE INSTRUMENTSFUTURESSALE OF SECURITIESAMOUNT OF LOANSSUPERVISORY AUTHORITYLIFE INSURANCEFOREIGN CURRENCY RISKGUARANTEESINTEREST RATEMATURITY DATEEXCHANGESTOCK MARKETLIQUIDITYTAX COLLECTIONDEBTORLONG-TERM LIABILITIESDISCLOSURE REQUIREMENTSFINANCIAL STATEMENTSBONDSDISCOUNTINVESTMENT ACTIVITIESLOAN AGREEMENTWARRANTSTAXLONG-TERM INVESTMENTRESERVETRANSACTION COSTCREDITORSINFLATIONINTERNATIONAL BANKCREDITORPENSIONGROUP LOANBUDGETINFORMATION DISCLOSUREMATURITYSHORT-TERM INSTRUMENTSFOREIGN MARKETSVALUATION CHANGESCREDIT UNIONSPRIMARY MARKETPORTFOLIOSCONTRACTSTRADINGINTEREST RATESOPTIONSRETURNSEPARATE ASSETOPEN-END FUNDSACCOUNTS RECEIVABLELOANSRESERVESHOLD TO MATURITYFINANCEFOREIGN CURRENCYMARKET PRICEMARKET INTEREST RATEEXPENDITURESINGLE ASSETEQUITYTRANSACTIONECONOMIC RISKSISSUERS OF SECURITIESVALUE OF ASSETSASSET VALUEFINANCIAL CRISISMARKET DATARETURNSSHORT-TERM DEBTBUDGETSFINANCIAL INSTRUMENTSMATURITY DATESPRICE RISKFINANCIAL INSTRUMENTCONTRACTREPAYMENTAMORTIZATIONPROPERTYFINANCIAL ASSETFAIR VALUEAMOUNT OF CREDITBALANCE SHEETTRANSACTION COSTSDEFAULTHEDGESMARKETFOREIGN EXCHANGECREDIT RATINGLEASE AGREEMENTSMARKET VALUELONG-TERM INVESTMENTSMICRO- ENTERPRISESEQUITY INSTRUMENTSINTERESTSGOODSVALUATION CHANGEFIXED ASSETSSECURITYFINANCIAL MARKETDEBT INSTRUMENTSLOSS STATEMENTINVESTMENTNATIONAL BANKINVESTMENT PORTFOLIOSHARECONTRACTUAL OBLIGATIONCOLLATERALFINANCIAL INFORMATIONFINANCIAL MARKETSGROUP LOANSOPEN-END FUNDREVENUEPROFITINVESTMENTSLOAN CONTRACTSRISK MANAGEMENTDEBT INSTRUMENTINTEREST RATE RISKPENSION FUNDEXCHANGE RATEINSTRUMENTVALUATION DATEPROFITSBROKERAGESSECONDARY MARKETHEDGECREDIT INSTITUTIONSGUARANTEESWAPREAL PROPERTYReportWorld Bank10.1596/24802