The aim of the article is to shed some light on a somehow unclear matter of significant intragroup transactions in a financial group and to indicate and attempt to explain any controversial areas. The dogmatic-legal method applied for legal analyses determined the range of our considerations. The attempt was made to show the reasons for which significant intragroup transactions in a financial group underwent supervision. Besides, it was attempted to state the criteria for establishing such transactions. The article also discusses the problem of parties of intragroup transactions, their classification to significant transactions as well as duties connected with their completion. Additionally, attention was also paid to the systems of internal control and coordinator competence related to significant intragroup transactions.

Keywords: supplementary supervision, intragroup transactions, financial conglomerate, credit institution.

  Witold Srokosz, Marek Kopyściański, Significant Intragroup Ttransactions in a Financial Group in the Context of the Polish and the EU Regulations - plik pdf; (113 KB)