Public debt includes liabilities of the public finances of the following titles;

1. issued securities totaling to cash receivables;
2. incurred loans and credits;
3. accepted deposits;
4. liabilities due;

• judgments of courts or final administrative decisions arising out of separate acts,
• considered uncontested by the appropriate public finance unit the debtor.

Minister of Finance has control over public finance sector in respecting the principle that public debt should not exceed 60% of the annual gross domestic product.

• Act of 27 August 2009 on the Public Finance
  Place of publication: (Dz. U. z 2023 r. poz. 1270, z późn. zm.)