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The control of the banking sector concentration in Poland – legal and economic aspects. Selected issues

100%

Nizioł K.

nr 4

37-45

The paper aims to analyse selected legal and economic issues connected with control of concentration in the banking sector in Poland. The antitrust law aims to counteract the monopolisation of the market. Undertakings, including banks, can take actions which lead to mergers or takeovers which can strengthen the market power of some of them. The antitrust authority has normative instruments to influence the market in order to counteract its monopolisation. These instruments usually concern control of the concentration of companies (also banks). In Poland, the antitrust authorities (the President of the Office of Competition and Consumer Protection – UOKiK) also have a legal instrument which can counteract the anticompetitive actions of banks. Because of the specific features of the financial market and financial services, general characteristics of these issues are presented in the paper. Moreover, the methods of measurement and aims of control of concentration are analysed. The main legal instrument of limiting the concentration is connected with an administrative procedure. Therefore, general provisions of these procedures are also shown in the paper. To illustrate the above-mentioned theoretical issues the statistical data concerning the level of concentration in the Polish banking sector is also analysed.

Intangible assets in industrial enterprises of Ukraine: The problem of recognition in financial reporting

88%

Melekh Y.

nr 12

25 - 36

The article examines the essence and types of intangible assets, conditions of recognition by national and international accounting standards, a list of objects of intangible assets, which are currently not recognized by Ukrainian enterprises. In the research conditions of intangible assets were also examined; recording on the balance sheet, in particular a possibility of their identifi cation, potential future economic benefi ts and restricting access of counterparties to these benefits, and reliable estimation of the object.

Nadzór nad spółdzielczymi kasami oszczędnościowo-kredytowymi a nadzór nad innymi instytucjami finansowymi w Polsce.

51%

Pelc P.

nr 4(61)

126-140

Celem referatu jest porównanie instrumentów nadzorczych przysługujących Komisji Nadzoru Finansowego w stosunku do spółdzielczych kas oszczędnościowo-kredytowych i w stosunku do innych instytucji finansowych w Polsce, a w szczególności do banków, w tym banków spółdzielczych, zakładów ubezpieczeń, funduszy inwestycyjnych i emerytalnych oraz towarzystw zarządzających nimi, firm inwestycyjnych, instytucji pieniądza elektronicznego i instytucji płatniczych oraz ocena czy zastosowane rozwiązania nadzorcze są adekwatne do specyfiki działalności spółdzielczych kas oszczędnościowo-kredytowych. Przedmiotem analizy jest zakres ochrony interesów klientów (członków kas) w porównaniu z klientami innych instytucji finansowych nadzorowanych przez KNF oraz zakres ograniczenia swobody działalności kas w porównaniu z innymi instytucjami finansowymi wynikających z regulacji nadzorczych i dopuszczalnej ingerencji KNF, a także jakość samej regulacji prawnej. W wyniku tej analizy w referacie zawarty jest szereg postulatów de lege ferenda.

The goal of this article is comparison of supervisory tools used by Polish Financial Supervisory Authority in relations with credit unions and other financial institutions in Poland, especially – banks, including cooperative banks, insurance institutions, investment funds and pension funds as well as their managers, investment firms, electronic money institutions and payment institutions, as well as the evaluation if the implemented supervisory tools are adequate to the specific activity of credit unions. The subject of analysis is the scope of protection of interests of members of credit unions in comparison with customers of others financial institutions supervised by PFSA, as well as level of limitations of the freedom of credit unions’ activity in comparison with other financial institutions based on supervisory regulations and accepted influence of PFSA, as well as the quality of regulation itself. Based on that analysis, various improvements of the regulations related to credit unions in Poland were proposed.