<div id="flash" style="position: absolute">

<object data="banner.swf?funkcjaJs=javascript:hide('flash')" width="400" height="50" type="application/x-shockwave-flash">
<param name="movie" value="banner.swf?funkcjaJs=javascript:hide('flash')" />
<param name="bgcolor" value="#ffffff" />
</object>

</div>

<script type="text/javascript">
    function show (ID) {
           document.all[ID].style.display='block';
    }
    function hide (ID) {
           document.all[ID].style.display='none';
    }
    hide('flash');
</script>

<br><br><br>
<A HREF="javascript:show('flash')" TITLE="Pokaż banner">Pokaż banner</A>