Rachunkowość podatkowa instrumentów finansowych – pożyczka w działalności przedsiębiorstw
Tax accounting for financial instruments – a loan in enterprises’ activities

Summary/Abstract: A loan is an agreement in which the lender agrees to transfer the ownership of a certain amount of money or things to the borrower, and the borrower agrees to return the same amount of money or things of the same kind and the same quality. For enterprises, a loan is primarily a source of the financing of current activity and investment. It can also be a form of making money from a surplus of cash, although in the case of non-financial corporations such usage of loans is extremely rare. This article aims to present the issue of loans in business activities from a tax viewpoint.

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