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Regulation of the Minister of Finance of October 5, 2020, on the scope of information shown in financial statements and consolidated financial statements required in a prospectus for issuers having their registered office in the territory of the Republic of Poland, for which Polish accounting principles are applicable
Rozporządzenie Ministra Finansów z dnia 5 października 2020 r. w sprawie zakresu informacji wykazywanych w sprawozdaniach finansowych i skonsolidowanych sprawozdaniach finansowych wymaganych w prospekcie dla emitentów z siedzibą na terytorium Rzeczypospolitej Polskiej, dla których właściwe są polskie zasady rachunkowości
Type
Regulation (Rozporządzenie)
Status
in force (obowiązujący)
Announced
2020-10-05
Entry into force
2020-11-27
Texts
The consolidated text (tekst ujednolicony) is unofficial; only the signed PDFs from Dziennik Ustaw / Monitor Polski are legally authentic.
Keywords
reportingInvestment Fundaccountingsecurities
Related acts
Acts Declared Repealed (6)
- Announcement of the Minister of Finance of June 6, 2019, on the promulgation of the consolidated text of the Regulation of the Minister of Finance on the scope of information shown in financial statements and consolidated financial statements, required in the prospectus for issuers having their registered office in the territory of the Republic of Poland, for which Polish accounting rules are applicable · 2020-11-27
- Regulation of the Minister of Finance of April 18, 2018, amending the regulation on the scope of information shown in financial statements and consolidated financial statements, required in the prospectus for issuers having their registered office in the territory of the Republic of Poland, for whom Polish accounting principles are applicable · 2020-11-27
- Regulation of the Minister of Finance of May 23, 2016, amending the Regulation on the scope of information shown in financial statements and consolidated financial statements, required in the prospectus for issuers having their registered office in the territory of the Republic of Poland, for which Polish accounting rules are applicable · 2020-11-27
- Regulation of the Minister of Finance of April 3, 2012, amending the regulation on the scope of information shown in financial statements and consolidated financial statements, required in an issue prospectus for issuers based in the territory of the Republic of Poland, for whom Polish accounting principles are applicable · 2020-11-27
- Regulation of the Minister of Finance of 19 February 2009 amending the regulation on the scope of information shown in financial statements and consolidated financial statements, required in the prospectus for issuers having their registered office in the territory of the Republic of Poland, for whom Polish accounting rules are applicable · 2020-11-27
- Regulation of the Minister of Finance of 18 October 2005 on the scope of information shown in financial statements and consolidated financial statements, required in the issue prospectus for issuers seated in the territory of the Republic of Poland, for which Polish accounting principles are applicable · 2020-11-27
Legal Basis from Art. (1)
Acts referring to this act
- Implementing Regulations: Law of 29 July 2005 on Public Offering and the Conditions for Introducing Financial Instruments into an Organized Trading System and on Public Companies
- Amended Acts: Regulation of the Minister of Finance and Economy of August 5, 2025, amending the regulation on the scope of information shown in financial statements and consolidated financial statements required in the prospectus for issuers seated in the territory of the Republic of Poland, for whom Polish accounting principles are applicable
- Repeals Resulting From: Regulation of the Minister of Finance of April 18, 2018, amending the regulation on the scope of information shown in financial statements and consolidated financial statements, required in the prospectus for issuers having their registered office in the territory of the Republic of Poland, for whom Polish accounting principles are applicable
- Repeals Resulting From: Regulation of the Minister of Finance of May 23, 2016, amending the Regulation on the scope of information shown in financial statements and consolidated financial statements, required in the prospectus for issuers having their registered office in the territory of the Republic of Poland, for which Polish accounting rules are applicable
- Repeals Resulting From: Regulation of the Minister of Finance of April 3, 2012, amending the regulation on the scope of information shown in financial statements and consolidated financial statements, required in an issue prospectus for issuers based in the territory of the Republic of Poland, for whom Polish accounting principles are applicable
- Repeals Resulting From: Regulation of the Minister of Finance of 19 February 2009 amending the regulation on the scope of information shown in financial statements and consolidated financial statements, required in the prospectus for issuers having their registered office in the territory of the Republic of Poland, for whom Polish accounting rules are applicable
- Repeals Resulting From: Regulation of the Minister of Finance of 18 October 2005 on the scope of information shown in financial statements and consolidated financial statements, required in the issue prospectus for issuers seated in the territory of the Republic of Poland, for which Polish accounting principles are applicable
- Repeals Resulting From: Announcement of the Minister of Finance of June 6, 2019, on the promulgation of the consolidated text of the Regulation of the Minister of Finance on the scope of information shown in financial statements and consolidated financial statements, required in the prospectus for issuers having their registered office in the territory of the Republic of Poland, for which Polish accounting rules are applicable