The final solutions adopted in the Insurance and Reinsurance Resolution Directive – Directive IRRD (IRRD project) will have an impact on the institutional and legal structure of the insurance sector and the financial safety net in Poland. In this context, the way in which the final provisions of the IRRD will be implemented in the Polish legal order is of crucial importance. The article presents the resolution instruments, procedures concerning the valuation of assets of restructured entities, relations with third countries and their analysis in terms of implementation in the Polish insurance sector.

At the European Union (EU) level, legislative work on the adoption of the Insurance and Reinsurance Resolution Directive (Directive IRRD) is nearing completion. The solutions adopted in this Directive will affect the institutional and legal structure of the Polish insurance sector and the financial safety net in Poland. Thus, the way in which these solutions will be implemented in the Polish legal order is of crucial importance. In this context, it is of fundamental importance what solutions have been prepared by the European Commission in the Draft IRRD. The purpose of this article is to present the most important areas of this project together with an analysis of them.

The aim of this article is to present the key obligations of entities belonging to a financial conglomerate and potential problems of a leading entity that may arise in connection with the participation in the performance of supplementary supervision. In addition, the article presents proposals for amendments to the Act on Supplementary Supervision, which could strengthen the achievement of the goal of protecting the stability of financial entities that are part of a financial conglomerate.