CASH POOLING JAKO INSTRUMENT ZARZĄDZANIA ŚRODKAMI PIENIĘŻNYMI GRUPY KAPITAŁOWEJ ORAZ USŁUGA BANKOWA

Abstract

CASH POOLING AS AN INSTRUMENT OF THE CAPITAL GROUP CASH MANAGEMENT AND BANK SERVICE The main aim of this article is to present the essence of cash management by capital groups with the use of cash pooling, its importance, applications and forms. The hypothesis assumes that in conditions of economy globalization, banks are expected to develop cash pooling as a modern form of services offered to corporations. This paper uses descriptive methods, comparative, logical analysis, case study. There were interpreted theoretical foundations and the legal concepts of cash pooling in international and Polish determinants. In addition, it shows an examples of benefits to capital group resulting from possession of the consolidated account, as well as the advantages and disadvantages from the point of view of both parties of account agreement. Moreover, services of the consolidated account are described, offered by banks to capital groups in Poland. The added value to the science is to popularize the cash pooling as a modern banking services, benefits and costs, and the legal dilemmas associated with it.

Keywords

• cash pooling, rachunki skonsolidowane grup kapitałowych, zarządzanie środkami pieniężnymi