Struktura terminowa zobowiązań przedsiębiorstw rolniczych z tytułu kredytu bankowego – ujęcie porównawcze
Term structure of agricultural companies’ bank loan liabilities − comparative approach

Summary/Abstract: The aim of the research is to analyze and evaluate the term structure of agriculture companies bank loans liabilities in Poland in the years 2006-2011. It has been shown that: a) the dominant form of agricultural companies financing is equity; b) the value of long-term debt of the agricultural loans is higher than the short-term debt borrowings; c) in short-term liabilities the dominant form is trade credit debt; d) the rate of growth of the agricultural companies’ bank loans liabilities is lower than the rate of change which characterize all companies in Poland in the years 2006-2011; e) approx 80% of agricultural companies bank loans liabilities in 2011 used the long-term loans, compared to approx 70% using short-term debt; f) agricultural enterprises are characterized by a higher proportion of long-term loans in the structure of bank debt than companies in general in the years 2006-2011; g) farmers, with bank loans liabilities decide to finance investments, while individual entrepreneurs mainly to finance current expenditure (short-term loan).

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