Polish Supreme Court denies profit bonus claim when accounting reserve creation masks net profit.
Pologne (PL)
Synthèse Legislator
Généré par l'IAThe Supreme Court dismissed the employees' claim for profit-based bonuses because the company's financial report for 2002 showed no profit due to a mandatory restructuring reserve. The defendants argued the reserve was created to hide profits and avoid bonus payments, while the company maintained the reserve was legally required and properly approved. The court ruled that the bonus right depends strictly on the reported net profit, not on the underlying accounting adjustments or the subsequent dissolution of the reserve.
Regeste Legislator
Généré par l'IAArt. 9 k.p.; Art. 422 k.s.h.: The right to a profit bonus is contingent upon the financial report showing net profit; the creation of a mandatory accounting reserve that reduces reported profit does not negate the bonus entitlement, and the court cannot review the validity of the reserve's establishment in a bonus dispute.