Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – The purpose of this article is to identify the most important factors underlying the decision of conversion of liabilities into equity. This decision should be based on three important elements: the outcome of the company, forecasts of possible future performance and the information coming from the business environment. Such assumptions are the basis for the development of scenarios under-adoption of the relevant deci- sion of the obtaining the appropriate structure of nancing sources of the company. Design/methodology/approach – The study of literature is the starting point in this article. The study of literature has been complemented by an analysis of the demand of managers on the most important information. Then, using reasoning by analogy and using deductive method we will be proposed next steps of the analytical procedure preceding the dif cult decision of liabilities into equity. Findings – Conducted by the author studies allow identification of key information, both internal and external, which became the basis to take the necessary decisions to undisturbed business activity by changing the structure of liabilities of the company. Originality/value – The value of the article is original proposal of procedure of support the decision to convert the liabilities into equity.