Wynik finansowy samodzielnych publicznych zakładów opieki zdrowotnej w świetle nowych uregulowań prawnych
Financial result of independent public health care units in the view of new legal regulations

Summary/Abstract: According to the new legal regulations which describe principles of functioning of health service units, including independent public health care units (SPZOZ), own funds of this units cover the net loss figure for the accounting year. The subject of SPZOZ can cover the net loss figure for the accounting year of this unit if this financial result, after adding up the depreciation, has the negative value, up to the level of this value. It has to be done in the period of three months from reaching the deadline of approving financial statement of SPZOZ. The article presents the analysis of the binding legal regulations related to the distribution of financial result of SPZOZ and the influence of these regulations on the financial management of these units.

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