diff --git a/common/static/common/js/split.min.js b/common/static/common/js/split.min.js
new file mode 100644
index 0000000000000000000000000000000000000000..168475682b7eb2d9f27d12e0cae0ca225a950ed9
--- /dev/null
+++ b/common/static/common/js/split.min.js
@@ -0,0 +1,3 @@
+/*! Split.js - v1.6.5 */
+!function(e,t){"object"==typeof exports&&"undefined"!=typeof module?module.exports=t():"function"==typeof define&&define.amd?define(t):(e="undefined"!=typeof globalThis?globalThis:e||self).Split=t()}(this,(function(){"use strict";var e="undefined"!=typeof window?window:null,t=null===e,n=t?void 0:e.document,i=function(){return!1},r=t?"calc":["","-webkit-","-moz-","-o-"].filter((function(e){var t=n.createElement("div");return t.style.cssText="width:"+e+"calc(9px)",!!t.style.length})).shift()+"calc",s=function(e){return"string"==typeof e||e instanceof String},o=function(e){if(s(e)){var t=n.querySelector(e);if(!t)throw new Error("Selector "+e+" did not match a DOM element");return t}return e},a=function(e,t,n){var i=e[t];return void 0!==i?i:n},u=function(e,t,n,i){if(t){if("end"===i)return 0;if("center"===i)return e/2}else if(n){if("start"===i)return 0;if("center"===i)return e/2}return e},l=function(e,t){var i=n.createElement("div");return i.className="gutter 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J=[];function K(e){var t=e.i===J.length,n=t?J[e.i-1]:J[e.i];W.call(n);var i=t?n.size-e.minSize-n._c:e.minSize+n._b;H.call(n,i)}return(p=y.map((function(e,t){var n,i={element:o(e),size:E[t],minSize:L[t],maxSize:x[t],snapOffset:M[t],i:t};if(t>0&&((n={a:t-1,b:t,dragging:!1,direction:D,parent:z})._b=u(A,t-1==0,!1,k),n._c=u(A,!1,t===y.length-1,k),"row-reverse"===b||"column-reverse"===b)){var r=n.a;n.a=n.b,n.b=r}if(t>0){var s=T(t,D,i.element);!function(e,t,n){var i=F(f,t,n);Object.keys(i).forEach((function(t){e.style[t]=i[t]}))}(s,A,t),n._a=G.bind(n),s.addEventListener("mousedown",n._a),s.addEventListener("touchstart",n._a),z.insertBefore(s,i.element),n.gutter=s}return R(i.element,i.size,u(A,0===t,t===y.length-1,k),t),t>0&&J.push(n),i}))).forEach((function(e){var t=e.element.getBoundingClientRect()[f];t<e.minSize&&(O?K(e):e.minSize=t)})),{setSizes:function(e){var t=X(e);t.forEach((function(e,n){if(n>0){var i=J[n-1],r=p[i.a],s=p[i.b];r.size=t[n-1],s.size=e,R(r.element,r.size,i._b,r.i),R(s.element,s.size,i._c,s.i)}}))},getSizes:N,collapse:function(e){K(p[e])},destroy:function(e,t){J.forEach((function(n){if(!0!==t?n.parent.removeChild(n.gutter):(n.gutter.removeEventListener("mousedown",n._a),n.gutter.removeEventListener("touchstart",n._a)),!0!==e){var i=j(f,n.a.size,n._b);Object.keys(i).forEach((function(e){p[n.a].element.style[e]="",p[n.b].element.style[e]=""}))}}))},parent:z,pairs:J}}}));
+
diff --git a/common/templates/base.html b/common/templates/base.html
index 67269a9dac5fcb33d3ab60256a6d59f41b71b259..47d57ddfc13a5f0bc71804eb9ad4b9e21a7af76a 100644
--- a/common/templates/base.html
+++ b/common/templates/base.html
@@ -76,13 +76,11 @@
                         </a>
                     </li>
                 {% endif %}
-                {% if perms.users.view_statement %}
                 <li class="nav-item" id="nav-fin-statements">
                     <a class="nav-link text-light" href="{% url 'financial_settlement:statement_list' %}">
                         {% trans "Umowy" %}
                     </a>
                 </li>
-                {% endif %}
             </ul>
         {% endif %}
         </div>
diff --git a/financial_settlement/templates/fin_statements_list.html b/financial_settlement/templates/fin_statements_list.html
index 0d46af3ca1524e4bc8b48793a9e68d6732d31cf0..79ceea9f6f5f1911dbc4342fc779664d3603fd8f 100644
--- a/financial_settlement/templates/fin_statements_list.html
+++ b/financial_settlement/templates/fin_statements_list.html
@@ -8,7 +8,7 @@
 <div class="mt-3">
     <h5 class="float-left mt-2">{% trans 'Umowy' %}</h5>
     <div class="mb-4 float-right">
-        {% if perms.users.add_user %}
+        {% if perms.users.edit_statement %}
             <a href="{% url 'financial_settlement:statement_add' %}" class="btn btn-sm btn-outline-dark">+ {% trans 'Dodaj umowÄ™' %}</a>
         {% endif %}
     </div>
@@ -37,7 +37,9 @@
 <!--            <td>{{ statement.current_cost }}</td>-->
             <td>
                 <a href="{% url 'financial_settlement:statement_detail' pk=statement.pk %}" class="btn btn-xs btn-outline-dark">{% trans 'Szczegóły' %}</a>
-                <a href="{% url 'financial_settlement:statement_edit' pk=statement.pk %}" class="btn btn-xs btn-outline-dark">{% trans 'Edytuj' %}</a>
+                {% if perms.users.edit_statement %}
+                    <a href="{% url 'financial_settlement:statement_edit' pk=statement.pk %}" class="btn btn-xs btn-outline-dark">{% trans 'Edytuj' %}</a>
+                {% endif %}
             </td>
         </tr>
     {% endfor %}
diff --git a/financial_settlement/views.py b/financial_settlement/views.py
index 8da1ea20e78acfa83c1dae115265dde4b259ca70..ed1c9316fdcb026621458017d90f5b9697b0a3e6 100644
--- a/financial_settlement/views.py
+++ b/financial_settlement/views.py
@@ -14,9 +14,12 @@ from unifier.choices import UnifiedFrameStatus
 from unifier.models import UnifiedFrame
 from users.forms import UserForm, UserProfileForm, NoteForm
 
-@permission_required('finstatement.list_statement')
 def statement_list(request):
-    statements = FinStatement.objects.order_by('statement_id')
+
+    current_user = request.user
+    cat_edit_statement = current_user.has_perm(FinStatement, 'edit_statement')
+
+    statements = FinStatement.objects.order_by('statement_id') if cat_edit_statement else FinStatement.objects.filter(user=current_user).order_by('statement_id')
     for statement in statements:
         statement.unified_frame_count = statement.unified_frame.count()
         statement.current_cost = statement.unified_frame.count() * statement.price_per_unified_frame
@@ -45,7 +48,6 @@ def statement_edit(request, pk):
         form = FinStatementForm(instance=statement)
     return render(request, 'fin_statement_form.html', {'form': form, 'title': _('Edytuj umowÄ™')})
 
-@permission_required('finstatement.detail_statement')
 def statement_detail(request, pk):
     statement = get_object_or_404(FinStatement, pk=pk)
     unified_frames = statement.unified_frame;
diff --git a/users/management/commands/create_groups_and_permissions.py b/users/management/commands/create_groups_and_permissions.py
index dcf96dac872c18d98e003bf30d851849573a50bf..45e7cc64a4e59c2b2e6607baf6faed4d29b60cb0 100644
--- a/users/management/commands/create_groups_and_permissions.py
+++ b/users/management/commands/create_groups_and_permissions.py
@@ -29,7 +29,7 @@ class Command(BaseCommand):
             self._get_permission(Assignment, 'view_assignment'),
             self._get_permission(Note, 'view_all_notes'),
             self._get_permission(Frame, 'manage_invalid_lexical_units'),
-            self._get_permission(FinStatement, 'view_statement'),
+            self._get_permission(FinStatement, 'edit_statement'),
             self._get_permission(FinStatement, 'add_statement'),
         )
         lexicographs, __ = Group.objects.get_or_create(name='Leksykografowie')