Mechanizm wczesnego ostrzegania firm inwestycyjnych

The entire market of Polish financial broker-dealer was examined. The research was conducted on the first year of implementation of the capital requirements disclosure. There was identified a relation between accounting and supervisory disclosure requirements. A relation between audit opinions in 2009 and 2010, as well SREP results and audit opinions 2010 was detected. There was a relation identified between type of audit opinion and SREP ranking. The relation of SREP rating and breach of capital requirement was described.. A supervisory early warning mechanism for capital deficiency was identified. A financial statement disclosure mechanism has been reconciled to the supervisory one. A further research ideas were outlined.