Abstract

Cash pooling enables effective cash management within a group of economically related entities. The article discusses the essence of cash pooling, the concept under Polish law, its types, as well as limitations in its application. In addition, the analysis covered the possibility of using cash pooling by companies with a State Treasury shareholding, the resulting consequences and reference to the regulations on granting public aid by the state. The study also presents advantages and disadvantages of using cash pooling agreements.