Ocena kondycji finansowej oraz strategii finansowania powszechnych towarzystw emerytalnych w latach 2008-2012

Since 1999 Common Pension Companies (CPC) are operating in Poland. Their goal is to support mandatory pension pillar capital, through investing funds entrusted to them by future pensioners in the form of paid premiums. In the second pillar, CPC conduct the activities and manage Open Pension Funds. They are commercial entities, which are oriented towards gaining profits. The purpose of the submitted article is to present the evolution of the current pension system in Poland, the tasks given to CPC, the characteristics of the methods used in the evaluation of their financial condition and the strategies of financing and carrying out an analysis of the level of profitability and the degree of CPC market debt in the years 2008-2012. The research hypothesis was formulated, according to which as a result of decreasing the amount of CPC revenue the level of profitability is regularly decreasing, and in terms of financing strategies, all CPC apply a conservative strategy.Artykuł nie zawiera abstraktu w języku polski