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Regulation of the Minister of Finance and Economy of February 18, 2026, on the rules for creating reserves for risks related to the activities of banks
Rozporządzenie Ministra Finansów i Gospodarki z dnia 18 lutego 2026 r. w sprawie zasad tworzenia rezerw na ryzyko związane z działalnością banków
Type
Regulation (Rozporządzenie)
Status
in force (obowiązujący)
Announced
2026-02-18
Entry into force
2026-03-26
Texts
Keywords
state reservesbank accountsaccountingprawo bankowestrategic reserves
Related acts
Repealed Acts (9)
- Regulation of the Minister of Finance, Funds and Regional Policy of December 23, 2020, amending the regulation on the principles of creating reserves for risks associated with the activities of banks · 2026-03-26
- Announcement of the Minister of Finance, Funds and Regional Policy of June 9, 2021, on the announcement of the consolidated text of the Regulation of the Minister of Finance on the rules for creating reserves for risks associated with the activities of banks · 2026-03-26
- Regulation of the Minister of Finance of April 16, 2020, amending the regulation on the principles of creating reserves for risks associated with banking activities · 2026-03-26
- Regulation of the Minister of Development and Finance of October 12, 2017, amending the regulation on the rules for creating reserves for risks associated with the activities of banks · 2026-03-26
- Regulation of the Minister of Finance of December 5, 2014, amending the regulation on the principles of creating reserves for risks associated with the activities of banks · 2026-03-26
- Regulation of the Minister of Finance of August 30, 2010, amending the regulation on the rules for creating reserves for risks associated with the activities of banks · 2026-03-26
- Regulation of the Minister of Finance of May 15, 2009 amending the regulation on the principles of creating reserves for risks associated with banking activities · 2026-03-26
- Regulation of the Minister of Finance of 11 December 2009 amending the Regulation on the principles of creating reserves for risks associated with banking activities · 2026-03-26
- Regulation of the Minister of Finance of December 16, 2008 on the principles of creating reserves for risks associated with the activities of banks · 2026-03-26
Legal Basis (1)
Legal Basis from Art. (1)
- Law of 29 September 1994 on accounting. · art. 81 ust. 2 pkt 8 lit. c
Acts referring to this act
- Repealing Acts: Announcement of the Minister of Finance, Funds and Regional Policy of June 9, 2021, on the announcement of the consolidated text of the Regulation of the Minister of Finance on the rules for creating reserves for risks associated with the activities of banks
- Repealing Acts: Regulation of the Minister of Finance, Funds and Regional Policy of December 23, 2020, amending the regulation on the principles of creating reserves for risks associated with the activities of banks
- Repealing Acts: Regulation of the Minister of Finance of April 16, 2020, amending the regulation on the principles of creating reserves for risks associated with banking activities
- Repealing Acts: Regulation of the Minister of Development and Finance of October 12, 2017, amending the regulation on the rules for creating reserves for risks associated with the activities of banks
- Repealing Acts: Regulation of the Minister of Finance of December 5, 2014, amending the regulation on the principles of creating reserves for risks associated with the activities of banks
- Repealing Acts: Regulation of the Minister of Finance of August 30, 2010, amending the regulation on the rules for creating reserves for risks associated with the activities of banks
- Repealing Acts: Regulation of the Minister of Finance of 11 December 2009 amending the Regulation on the principles of creating reserves for risks associated with banking activities
- Repealing Acts: Regulation of the Minister of Finance of May 15, 2009 amending the regulation on the principles of creating reserves for risks associated with banking activities
- Repealing Acts: Regulation of the Minister of Finance of December 16, 2008 on the principles of creating reserves for risks associated with the activities of banks
- Implementing Regulations: Law of 29 September 1994 on accounting.