The subject of this study is an analysis of the resolution (compulsory restructuring) support mechanism in the institutional protection scheme (IPS). One of the objectives of the institutional protection scheme, apart from ensuring the liquidity and solvency of its participants, is to support resolution proceedings. The study presents the rules for creating the resolution support mechanism, as well as the rules for providing support to an entity taking over a cooperative bank. The study aims to prove that the recovery and resolution support mechanism promotes the security of the activities carried out by banks forming the institutional protection scheme. The objective of recovery and resolution – expressed as taking the necessary measures to ensure the security of deposits held by participants in the protection scheme – is pursued by the Bank Guarantee Fund and supported by the protection scheme management entity. Full protection of deposits held in cooperative banks is therefore possible thanks to the cooperation between the resolution authority and the entity managing the protection scheme.

This contribution concerns the issue of the impact of the adjustment for outstanding claims on the method of registration of business revenues and costs. The subject of the analysis undertaken in this study is therefore the adjustment for outstanding claims regulated by the Personal Income Tax Act, Corporate Income Tax Act and a Flat-rate Income Tax on Certain Revenues Earned by Natural Persons Act. The purpose of this study is to show that the adjustment for outstanding claims changes classification of revenues and costs from business activities. An objective research difficulty is to indicate the moment when the right or obligation arises. Therefore, the coherence and completeness of regulations governing the adjustment for outstanding claims in income taxes was examined.