Options, futures, swaps, forward contracts and other property rights which price depends directly or indirectly on price or value of financial instruments, currencies, interest rates, profitability, financial indices, financial indicators, commodities, climate change, freight rates, emission levels, inflation rates or other official statistics, also other assets, rights, obligations, indices or indicators (underlying) and derivatives on transfer of credit risk.

• Act of 29 July 2005 on Trading in Financial Instruments
  Place of publication: (Dz. U. z 2024 r. poz. 722)