Post by account_disabled on Mar 16, 2024 7:25:54 GMT 1
Concerns related to the statement, the content of its submission was problematic for many entities. Revisions to the form will also bring changes to the reporting of financial transactions - some of which should be assessed positively - as a simplification. The first change regarding financial transactions is how the Debt Value field is filled out. So far it is necessary to indicate the amounts that constitute the arithmetic mean of the beginning and end of the period for which the information is prepared. For example, if the amount to be repaid at the beginning of the period is PLN 0,000 and the borrower repays PLN 0,000 during the year, then the value.
Of the debt should be PLN 0,000, which is the arithmetic mean of PLN 0,000 and PLN 0,000, which is the beginning and end of the period. The current debt value will be shown as of the last day of the period AWB Directory in which the information was submitted. This means that in the example above we would indicate the remaining amount to be repaid in thousands of PLN. However, the method for reporting the value of debt for cash pooling transactions will not change. For such transactions, the daily average negative or positive position balance should still be calculated. Another change regarding financial transactions is a change in the method.
Of reporting interest - reporting entities will provide additional information. The total amount of interest paid or received so far for the year for which the transfer pricing information is prepared has been shown. The amount of interest reported also includes any additional commissions or fees. It is currently necessary to indicate interest received and paid as well as interest due and accrued. Additionally, the new version of the form allows you to select a fixed rate option when filling out the Rate Type field, but this may change during the reporting period. Changes to the reporting method and profit allocation method When reporting the results.
Of the debt should be PLN 0,000, which is the arithmetic mean of PLN 0,000 and PLN 0,000, which is the beginning and end of the period. The current debt value will be shown as of the last day of the period AWB Directory in which the information was submitted. This means that in the example above we would indicate the remaining amount to be repaid in thousands of PLN. However, the method for reporting the value of debt for cash pooling transactions will not change. For such transactions, the daily average negative or positive position balance should still be calculated. Another change regarding financial transactions is a change in the method.
Of reporting interest - reporting entities will provide additional information. The total amount of interest paid or received so far for the year for which the transfer pricing information is prepared has been shown. The amount of interest reported also includes any additional commissions or fees. It is currently necessary to indicate interest received and paid as well as interest due and accrued. Additionally, the new version of the form allows you to select a fixed rate option when filling out the Rate Type field, but this may change during the reporting period. Changes to the reporting method and profit allocation method When reporting the results.