Rezerwy na świadczenia pracownicze w spółkach górniczych
Provisions for Employee Benefits in Mining Companies

Summary/Abstract: The article presents the results of research on provisions for employee benefits in coal companies. Both for employees and former employees, there are created provisions for retirement and pension benefits, for jubilee, on compensatory pensions, for coal allowances for pensioners, for social benefits fund for pensioners and other employees benefits. The share of provisions for employee benefits in coal companies is diverse and ranges between 40 and 70% of the total provisioning. Calculation of provisions for employee benefits deteriorates financial results of mining companies, and may be the cause of their bankruptcy. The creation of provisions for employee benefits must therefore be changed as the burden of liabilities in the balance sheet in the form of reserves limits the companies use of debt market thus hinders their development.

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