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The recommendations of the Polish Financial Supervision Authority for the banking sector – scope, legal nature and procedure of their creation

One of the sources of banking prudential standards are recommendations issued by the Polish Financial Supervision Authority in the form of attachments to the resolutions it adopts. Article 137 para 1 point 5 of the Banking Law does contain a competence norm in this respect, while indicating that the recommendations relate to good practices of prudent and stable management of banks, but does not regulate the procedure for their development and does not define their legal nature. The article discusses the objective and subjective scope, functions and legal nature of the recommendations. Moreover, the course of issuing recommendations addressed to the banking sector was presented and the scope of participation in this process by other entities, apart from the regulatory body, was determined.