Non-operating enterprises
Enterprises which have not been operating during the reporting period are enterprises for which the following conditions are simultaneously met:
- during the reporting period they have not been participating in commercial transactions;
- during the reporting period no conditions have arisen for their income to be recognized in accordance with the Accounting Act and the applicable accounting standards;
- have not carried out any activity related to investment, production and / or sale;
- have not purchased goods and services for the purpose of obtaining income and profits.
