Rachunek powierniczy – niedoceniona forma zabezpieczenia obrotu handlowego
FIDUCIARY ACCOUNT – AN UNDERESTIMATED FORM OF COMMERCIAL TRADING SECURITY

Summary/Abstract: In this article the author presents the matter of fiduciary account functioning in the Polish legal system. In the introduction there is the definition of a bank account in the broader sense and its kinds in accordance with banking law and later the author moves on to a detailed description of the fiduciary account. The consideration concerns security due to a bank account under the banking law and the application of the fiduciary account in Polish law. The author also presents conclusions de lege ferenda in the described matter.

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