PRIVATE CLOSED-END INVESTMENT FUNDS OF NON-PUBLIC ASSETS AS A FORM OF COLLECTIVE INVESTMENT ON THE CAPITAL MARKET IN POLAND

Anna Lichosik ()
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Anna Lichosik: University of Silesia in Katowice, Poland

European Journal of Accounting, Finance & Business, 2021, vol. 15, issue 25, 24-29

Abstract: The purpose of this paper is to establish whether a private closed-end investment fund of non-public assets may constitute a non-typical form of collective investment on the capital market, subject to legal regulations that are more flexible in comparison to other types of investment funds. This paper was prepared using a legal dogmatic method, upon analysing the provisions of the Act on Investment Funds and the Management of Alternative Investment Funds, and on the basis of an empirical analysis of the scale of assets located in the funds of this type. Each part of the paper synthetically defines the compounds of the special form of cumulative investing in the form of a private closed-end investment fund of non-public assets. The paper describes the essence of investment funds as a form of collective investment in the capital market, taking into account closed-end investment funds in particular. The issues analyzed include the private nature of the fund and the possibility of owning non-public assets, and the financial and economic benefits of such investments.

Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:scm:ejafbu:v:15:y:2021:i:25:p:24-29

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