Wyniki wyszukiwania - Biblioteka Nauki

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FX mortgage loans in Poland – benefits of borrowers vs. financial situation and conditions for development of the banking sector

100%

Buszko M.

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2024

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tom z. 192

43--62

EN

Purpose: The aim of the article is to characterize the specificity of fx mortgage housing loans (especially in Swiss francs in Poland), to present the conditions for granting them and to assess the financial and economic consequences, as well as the impact on the banking sector of the cancellation of these loan agreements. Design/methodology/approach: The article has been prepared based on studies of literature in the field of banking and finance, analysis of the legal acts and sectoral data from the Polish Financial Supervision Authority and the National Bank of Poland, as well as data coming directly from banks granting FX housing loans. The paper also uses own calculations using the annuity account. Findings: The research conducted in the paper indicates that the case law of the Court of Justice of the European Union in the years 2019-2023 and the adopted line of case law of Polish courts, which mainly provides for the cancellation of mortgage loan agreements in foreign currencies, contributed to the emergence of systemic credit risk among exposures that were considered to have the highest quality in the banking sector. The cancellation of loan agreements became a source of long-term free capital for fx borrowers, for whom the terms of lending in foreign currency were in many cases more favorable compared to loans in the Polish zloty. Disputes related to foreign currency loans place a significant financial burden on banks. On the one hand they cause the need to establish provisions and write-offs, and on the other hand, they contribute to the erosion of the equity and reduce growth potential of banks and ability to compete. The value of losses due to solving the problem of Swiss franc loans in Poland, estimated at approx. PLN 100 billion, may cause the bankruptcy of individual systemically important banks, as exemplified by Getin Noble Bank, and significantly reduce the capital adequacy of the entire sector, thus significantly reducing its ability to finance the economy. The legal and monetary conditions of 2020-2023 strongly encourage borrowers to take legal action against banks and limit the willingness to conclude settlements. Research limitations/implications: The study was conducted in the legal and financial conditions of 2023, in which the final number of lawsuits and settlements in the banking sector has been unknown, and thus the amount of real losses to be incurred by banks and the Polish economy. Originality/value: The article fills a research gap in the area of assessing the situation of foreign currency borrowers in Poland, the legitimacy and financial consequences of the cancellation of Swiss franc loan agreements as a result of the CJEU case law of 2019-2023 systemically sanctioning the beneficial settlement of disputes concerning Swiss franc loans for the benefit of borrowers.

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Relacje z interesariuszami i ich wycena – wybrane aspekty

63%

Buszko M. , Ciechan-Kujawa M.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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2018

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nr 531

63-72

PL

Interesariusze stanowią grupy, które bezpośrednio lub pośrednio, uczestniczą w wymianie wartości z przedsiębiorstwem. W wyniku oddziaływania na przedsiębiorstwo, jak i siebie nawzajem tworzą sieć relacji, stanowiących niematerialne zasoby. Relacje z interesariuszami stanowią integralne składowe wartości przedsiębiorstwa i podlegają wycenie. Celem artykułu jest identyfikacja czynników determinujących tworzenie relacji z interesariuszami, określenie podejść oraz wskazanie kluczowych problemów związanych z ich wyceną. Praca ma charakter teoretyczny, a do jej przygotowania wykorzystano studia literatury oraz analizę aktów prawnych. Badania wskazują na wieloaspektowość problemu, wynikającą z faktu zróżnicowania grup interesariuszy i relacji, zmienności ich w czasie, jak również braku korzyści ekonomicznych osiąganych wprost z tytułu relacji z częścią interesariuszy. W przypadku pomiaru i wyceny relacji istotnie ograniczone staje się wykorzystanie metod wyceny przedsiębiorstw.

EN

Stakeholders are groups that directly or indirectly participate in the exchange of values with an enterprise. As a result of their impact on the enterprise, as well as to each other, they form a network of relations constituting intangible resources. Relations with stakeholders are integral components of the company’s value and are subject to valuation. The aim of the paper is to identify determinants of creation of relations with stakeholders, to identify approaches and key problems related to their valuation. The work is of a theoretical nature and its preparation has been based on literature studies and analysis of legal acts. Research indicates the multifaceted nature of the problem resulting from a diversity of stakeholders and relations, their changes in time, as well as a lack of economic benefits achieved directly from the relations with some stakeholders. In the case of measuing and pricing of relation, the use of enterprise valuation methods becomes strongly limited.

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Why young people do not use bank products - the case of Poland

51%

Buszko M. , Krupa D. , Chojnacka M.

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

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2019

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tom z. 137

23--34

EN

Young people are a group of clients that are increasingly being served by commercial banks. Although usage of bank accounts, web portals or mobile applications to manage private money becomes a necessity for younger generations, a large part of children, youths and young adults remain unbanked. The main purpose of the paper is to characterise the profile of young people (up to 26 years of age) that do not use banking products and services. The authors investigated the reasons and terms for not adopting banking offers by children, youths and young adults. The paper also identifies the factors supporting financial inclusion of the aforementioned groups, as well as the time perspective of bank products being adopted by young people. The authors analysed literature and conducted survey research on a group of young people with the CAWI technique, as well as using non-parametric statistical tests and multivariate logistic regression to evaluate quantitatively the phenomenon. The main reason for not using banking products was being too young and lack of need, but not a lack of offers. The statistical analysis pointed out that the fundamental factor influencing the non-use of banking products was the level of education. The most important factors stimulating the financial inclusion of young people were lack of fees and attractive promotions. Young people as a rule declared the possibility of becoming bank clients in the long-term perspective.