Studia Ełckie, 2009, T. 11

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Pojęcie instrumentu finansowego
Lemonnier, Mariola; Kisiel, Szymon (Wydawnictwo Diecezjalne Adalbertinum, 2009)
Considered article describes the problems with defining the term of a financial instrument. It has to be noted that the term of the financial instrument requires to be updated very often. Dynamic changes occurring the financial market are forcing the legislator to change the existing law frequently in this matter. The article shows the width of the described term and the importance of the right understanding. Authors are pointing that even though the lawgiver is making some changes frequently it is always one step behind the existing state of things. There is no doubts that practice comes before the law. Article is also divided on two parts. The first part accords to the economical meaning of the financial instrument and the second part is devoted to the juridical aspects of this. Article is mainly based on the polish binding statutes, directives of EU, Polish and French law literature.