Özet:

The subject of this paper is financialization and its effects presented in the financial statements. The purpose of the paper is to analyze the effects of financialization on the activity of the fuel companies quoted on the Warsaw Stock Exchange. The author sets out to investigate how financialization affects the financial activity items presented in the balance sheets of the companies in question. The first part presents the essence and features of financialization in terms of macro- and microeconomic. Subsequently, the paper discusses the effects of financialization, i.e. the financial assets presented in the financial statements. The last part concerns the empirical study, the aim of which is to identify the effects of financialization in Polish companies. The author analyzes the financial assets presented in the statement of financial position of the surveyed companies. Achieving the paper’s objective requires the use of adequate research methods including the analysis of literature and legal regulations as well as financial analysis methods.

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