Struktura finansowania inwestycji gospodarstw rolnych Pomorza i Mazur
Structure of financing investments of agricultural holdings in Pomerania and Masuria

Summary/Abstract: This article aims to show the diversity in the structure of financing the investments of agricultural holdings in Pomerania and Masuria, taking into account the economic size, defined as a sum of values of standard gross margin (SGM) of all activities occurring in a given entity. The studies were preceded by a bibliographic query, based on data collected and published by the Polish FADN. The aanalysis and evaluation of changes in the average value of investments of agricultural holdings, the average value of equity and liabilities, and capital structure cover the period 2004-2008. Based on the survey it was found that equity is a key source of financing investments of agricultural holdings in Pomerania and Masuria.

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