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Agencja ds. Współpracy Organów Regulacji Energetyki

100%
Szafrański A.
Studia Iuridica
|
2017
|
vol. 72
375-396
PL
The Agency for the Cooperation of Energy Regulators (ACER) has been established in 2009 in the Third Liberalization Package of Energy Sector. The Agency became fully operational in 2011. After 5 years of its functioning the Author presents his opinion on general issues like legitimacy of the European Union regarding the tendency of creating new European agencies (among them ACER) and the problem of the common belief in rule of experts in the typical field of politics. Subsequently the paper handles the history of setting up the Agency and the description of its bodies and competencies in order to present the achievements of ACER within 5 years of its work. The Author concludes with positive statement: ACER meets its goals, encompassing the principle of subsidiarity and helping the Commission and National Regulatory Authorities in realizing the aim of establishing the common energy market in European Union.
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Zakres ujawnień w sprawozdaniu finansowym w kontekście zmian regulacji prawa energetycznego w Polsce

100%
Paszek W.
Studia Ekonomiczne
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2016
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vol. 285
11-27
PL
Artykuł opisuje wpływ nowelizacji ustawy Prawo energetyczne na sprawozdawczość finansową spółek prowadzących działalność energetyczną. Nowelizacja wymaga od spółek dodatkowych ujawnień w sprawozdaniu finansowym – konieczne jest wyszczególnienie aktywów i pasywów oraz przychodów i kosztów dotyczących bezpośrednio poszczególnych typów działalności. Dodatkowo zweryfikowano ujawnienia zamieszczone w sprawozdaniach finansowych największych polskich producentów energii: Tauron Polska Energia S.A., Polskiej Grupy Energetycznej S.A. (PGE S.A), ENEA S.A. i Energa S.A. oraz pozostałych polskich spółek notowanych na Giełdzie Papierów Wartościowych w Warszawie. Badanie przeprowadzono w celu sprawdzenia, w jaki sposób poszczególne spółki i ich audytorzy poradzili sobie z przygotowaniem i zbadaniem ujawnień wymaganych przez nowelizację. Jednocześnie przedstawiono możliwości zaprezentowania wymaganych ujawnień i procedury związane z przygotowaniem osobnego bilansu i rachunku wyników.
EN
The article describes the impact of the amendment to the Energy Law on the financial reporting of companies operating in energy’s sector. The amendment requires additional disclosures in the financial statement- it is necessary to present the assets, liabilities, revenues and expenses related directly to specific types of activities (specified in Energy Law). In addition information included in the financial statements of the biggest polish producers of energy: Tauron Polish Energy SA, the Polish Energy Group SA (PGE), ENEA SA. and in addition other Polish companies listed on Warsaw Stock Exchange, have been verified, to check how particular companies and their auditors have managed to implement those requirements. In the article possibilities of presentation the required disclosures have been presented together with potential ways of preparing a separate balance sheet and income statement.
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Przedsiębiorca energetyczny jako spółka dominująca w świetle prawa spółek handlowych

84%
Krukowska-Korombel J.
Studia Ekonomiczne
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2013
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vol. 155
337-345
EN
Commercial companies code includes the legal definition of the company describing different types of dominance. Both the European and Polish lawmaker wishing to create a competitive market of electric energy introduced numerous restrictions concerning vertically integrated companies. The subject matter of the following article is the attempt to answer the question whether every kind of dominance can be applicable to a capital group in the electric energy sector which is a vertically integrated enterprise and furthermore, how the restrictions concerning the energy law influence the position of the dominant company in a vertically integrated enterprise.
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