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National Working Group Recommends WIBOR Replacement Rate for Debt Securities

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Summary

The Steering Committee of the National Working Group on benchmark reform adopted a recommendation on the application of a replacement rate for the WIBOR reference rate in debt securities. This recommendation provides guidance on transitioning away from WIBOR, following international benchmark reform initiatives. Affected financial institutions in Poland should monitor ongoing developments regarding the implementation of the replacement rate for existing and new debt instruments.

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What changed

The Steering Committee of the National Working Group on benchmark reform adopted a recommendation concerning the application of a replacement rate for the WIBOR reference rate in debt securities. This follows broader international efforts to reform interbank offered rates (IBOR) following concerns about their robustness and reliability.

Financial institutions operating in Poland with exposure to WIBOR-linked debt securities should monitor for further guidance on implementation timelines and transition arrangements. Banks, asset managers, and other financial intermediaries holding or issuing debt instruments referencing WIBOR will need to assess the impact of the recommended replacement rate on existing contracts and documentation.

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Apr 21, 2026

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The Steering Committee of the National Working Group on benchmark reform adopted a recommendation on the application of a replacement rate for the WIBOR reference rate in debt securities

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- Development Co-operation Project for Ukraine No 30/2018

- Education Centre for Market Participants

10 April 2026

The Steering Committee of the National Working Group on benchmark reform adopted on 10 April 2026 a recommendation on the application of a replacement rate for the WIBOR reference rate in debt securities, in particular with respect to previously issued debt instruments (legacy portfolio).

For download

Recommendation on the application of a replacement rate for the WIBOR reference rate in debt securities

file .pdf, 288.5kB Download

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Last updated

Classification

Agency
KNF
Instrument
Notice
Branch
Executive
Legal weight
Non-binding
Stage
Final
Change scope
Substantive

Who this affects

Applies to
Banks Financial advisers Investors
Industry sector
5221 Commercial Banking 5231 Securities & Investments
Activity scope
Benchmark rate reform Debt securities issuance Interest rate transition
Geographic scope
PL PL

Taxonomy

Primary area
Banking
Operational domain
Finance
Topics
Securities Financial Services

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