Debt capital [Fr./Inw.]

Debt capital per inhabitant. Debt consists, for example, of current liabilities, financial liabilities, provisions and funds in debt capital. It is divided into short- and long-term liabilities and is considered to be the size of the assessment of the capital structure and the absolute level of debt. The basis is the Consolidated Community. The school community’s budget is transferred proportionally into the budget of the Polish municipalities. Conversion of the accounting model from HRM1 to HRM2 from the 2019 accounting year.