State Treasury sureties and guarantees are granted by the Council of Ministers, the minister responsible for public finance or Bank Gospodarstwa Krajowego (BGK), on behalf and for the account of the State Treasury.
State Treasury sureties and guarantees refer to:
a) loan repayments,
b) fulfillment of obligations under the bonds,
c) payment of compensation for destroyed, damaged or stolen exhibits (guarantees only),
d) fulfillment of obligations arising from transactions hedging against the interest rate risk or currency risk, related to a loan endorsed or guaranteed by the State Treasury or to the issue of bonds.

• Announcement of the Marshal of the Sejm of the Republic of Poland of 7 July 2022 on the announcement of the consolidated text of the Act on sureties and guarantees granted by the State Treasury and certain legal persons. Journal of Laws 2022 item 1613.
  Place of publication: (Dz. U. 2022 poz. 1613.)
• Act of 2 April 2009 amending the Act on sureties and guarantees granted by the State Treasury and certain legal persons, the Act on National Holding Bank (BGK) and certain other acts
  Place of publication: (Dz. U. 2009 nr 65 poz. 545, z późn. zm.)