Alternative Investment Company (AIC) is a commercial law entity that functions as a significant element of the investment market in the Polish legal system. Introduced by the Polish Act on Investment Funds and the Management of Alternative Investment Funds, AIC enables flexible capital management and the creation of investment structures that meet the needs of private and institutional investors. In recent years, with the dynamic development of the capital market and the growing interest in alternative investments, AICs have also gained importance in the context of tax planning, including the use of specific tax reliefs. The text below presents the functioning of AICs, the principles of investing funds, the possibilities of using tax relief, related accounting aspects and practical examples for investors.
Property insurance in “all risks” formula is the product that offers broad protection against all unforeseen events, unless they are expressly excluded in the terms of the contract. Although such a policy provides broad protection, it also involves significant challenges for both consumers and entrepreneurs. In particular, it is important to ensure the transparency of the terms of the contract, as well as the consumer’s full consent to any changes to its content.
The purpose of the information obligations imposed on companies listed on stock exchanges is to influence transparency, clarity and security regarding the regulated market. The above features are to influence investor trust in individual entities, therefore the information obligations of companies are of fundamental importance and the meticulous fulfillment of the imposed obligations may affect the quotations of individual issuers. Public disclosure of confidential information also affects the equality of investors, who, having the same information about entities listed on the stock exchange, can freely make a decision regarding the investment of capital, taking into account the possible investment risk.
The problem of conflict of legal interests in the context of capital market activity concerns the difficult balance between two fundamental obligations, which are provided for by separate legal regulations. The first of these obligations is the obligation to maintain professional secrecy, which includes the protection of confidential information, which is an important element of regulations concerning brokerage, advisory and financial institution operations. According to the provisions of capital market law, confidential information is such data that can significantly affect the price of financial instruments, and its disclosure or unauthorized use can lead to serious violations of the principles of fair trading on the financial market, as well as expose financial institutions and their clients to huge losses.
