Stock split, which means a reduction of the nominal value of shares while maintaining the existing amount of share capital, is one of the practices used by issuers, mainly public ones. Although the split itself has effects primarily in the economic sphere, it is preceded by an appropriate procedure arising from legal regulations. The complexity of the procedure depends on the status of the issuer. In the corporate sphere, changes to the articles of association preceded by the relevant approvals of the company's bodies are sufficient for conducting a stock split. However, the more strictly regulated the industry in which an entity operates, the greater the number of sectoral regulations potentially affecting stock splits. As entities with a special status, banks and public companies should be mentioned, whose stock split should be preceded by an analysis of the Banking law, the Law on trading in financial instruments and the Law on public offering. The purpose of the article is to answer the question of what restrictions are associated with the issuer's status as a bank and a public company in carrying out a stock split, and to assess whether the current legal framework is sufficient.