Other types of debt covered comprise mainly inter-temporal claims and liabilities. Liabilities arising from the declared but not yet paid dividends. The dividends are recorded when equity goes ex-dividend but some companies in Poland (with large dividends) have about one to two months of delay before they pay to their investors. For branches some of the capital transferred temporarily to the branch has some of the characteristics of a loan, but is lacking the exact form required by Law. Branches classify them as some other liabilities towards the mother company. The liabilities from the declared but not yet paid dividends are quite significant, but the flows are visible only in quarterly figures. In the second quarter most of the dividends are declared. When they are not paid within the quarter, they are usually paid in the third quarter. Hence we observe the inflow of debt instrument in the 2nd quarter and the ouflow in 3rd