Goal 15 - Life on land

Outlays on fixed assets comprise expenditure on:

• the acquisition of land (including perpetual usufruct rights to land);

• buildings, premises and civil engineering structures (including, among others, construction and assembly works and design and cost-estimation documentation);

• technical equipment and machinery;

• transport equipment;

• tools, instruments, movable property and equipment;

• other fixed assets intended for environmental protection or water management purposes.

Data on outlays on fixed assets for environmental protection and water management are presented in accordance with the Polish Statistical Classification of Environmental Protection Activities and Facilities, introduced by the Regulation of the Council of Ministers of 2 March 1999 (Journal of Laws No. 25, item 218).

This classification was developed on the basis of the United Nations Economic Commission for Europe (UNECE) International Standard Statistical Classification of Environmental Protection Activities and Facilities and the European System for the Collection of Economic Information on the Environment (SERIEE), implemented by the European Union (Eurostat).

The data relate to legal persons, organisational units without legal personality, and natural persons conducting economic activity with more than 9 persons employed (excluding private farms in agriculture and natural persons and civil law partnerships conducting economic activity that keep revenue and expense ledgers), entities whose activity is classified, according to PKD 2007, under the section “Public administration and defence; compulsory social security”, as well as water and wastewater companies, irrespective of the number of persons employed.