The EuroTermBank project focuses on harmonisation and consolidation of terminology work in new EU member states, transferring experience from other European Union terminology networks and accumulating competencies and efforts of the accessed countries. The project will result in a centralized online terminology bank for languages of new EU member countries interlinked to other terminology banks and resources. Although EuroTermBank is addressed directly towards Estonia, Hungary, Latvia, Lithuania, and Poland, the project is open to other new EU member states and interested countries and organizations outside EU.

example:

ACCOUNTING ACT XI. 1

ACT of 29 September 1994 ON ACCOUNTING1)

(Consolidated text: Dziennik Ustaw 2002, No. 76, item 694 with subsequent amendments: Dziennik Ustaw 2003, No. 60, item 535, No. 124, item 1152, No. 139, item 1324, No. 229, item 2276; 2004, No. 145, item 1535, No. 146, item 1546, No. 213, item 2155; 2005, No. 10, item 66, No. 184, item 1539, No. 267, item 2252; 2006, No. 157, item 1119, No. 208, item 1540; 2008, No. 63, item 393, No. 144, item 900, No. 171, item 1056, No. 214, item 1343; 2009, No. 42, item 341, No. 77, item 649, No. 91, item 742)

Chapter 1. General Provisions

Article 1. This Act specifies accounting rules, procedures for auditing financial statements by expert auditors, and the rules for carrying out activities in the field of account-book-keeping services.

Article 2. 1. The provisions of the Accounting Act, hereinafter referred to as the Act, shall apply, subject to paragraph 3, to entities having their seat or head office within the territory of the Republic of Poland:

1) commercial partnerships and companies (including organizations) and civil partnerships, subject to subparagraph 2, as well as other legal persons, with the exception of the State Treasury and the National Bank of Poland;

2) natural persons, civil partnerships of natural persons, registered partnerships of natural persons, professional partnerships and welfare cooperatives if their net revenues from the sale of goods, products and financial transactions for the preceding financial year amounted to at least the Polish currency equivalent of EUR 1,200,000;

3) organizational entities operating under the Banking Law, the provisions on trading in securities, the provisions on investment funds, the provisions on insurance and reinsurance activity or the provisions on organization and operation of the retirement pension funds, regardless of their level of revenues;

4) gminas, poviats, voivodehips and their unions, as well as:

a) State, gmina, poviat and voivodeship budget entities;

b) ancillary enterprises of such budget entities;

c) State, gmina, poviat and voivodeship budgetary establishments;

d) State, gmina, poviat and voivodeship earmarked funds having no legal personality;