The Borrower Support Fund (FWK) was established by law in 2015 and its operation was entrusted to the Bank Gospodarstwa Krajowego. The sources of its income are obligatory payments made by banks. The assistance provided by the FWK may consist in periodical support for the borrower in repayment of housing loan installments or in granting a one-off loan to repay the debt. The annual use of the FWK's resources so far has been very low and has not exceeded 6% of the allocated funds. Amendments to the Act, made from January 1, 2020, consist in extending the subjective and objective scope of aid addressed to borrowers, as well as increasing its limits and extending the period of granting aid. The possibility of canceling a part of the granted aid was also introduced. The hypothesis of the legislator's anticipated interference in the legal mechanism of assistance provided from the FWK was verified. It has been shown that the changes made in the legal structure of this aid may be useful in connection with the persistent negative phenomena on the housing loan market, in particular those related to the growing costs of their repayment by borrowers. The summary of these considerations emphasizes the probability of the risk of losing the ability to repay loans on time, which is primarily determined by high inflation and an increase in interest rates resulting from the decision of the Monetary Policy Council. This affects the amount of the WIBOR rate included in the variable interest rate on housing loans.

Since 2016 the Bank Guarantee Fund (BGF), as a special resolution regime authority, may impose financial penalties on members of certain financial institution authorities (including banks, credit unions) who fail to comply with reporting and information obligations related to this restructuring. The Act on BGF specifies the conditions for imposing and the maximum amount of financial penalties, as well as the directives for measuring the amount of fines and allocating the proceeds from the fines paid. In the remaining scope, relating to the limitation period of penalties, the calculation of interest on outstanding penalties and the application of exemptions of their payment, the universal regulations of the Code of Administrative Procedure on administrative fines shall apply. The study shows that the financial penalties imposed by the BGF are an important repressive and preventive legal measure that strengthens the position of BGF when using legal instruments of special resolution regime. A financial penalty may also perform a restitution function, as its application should lead to the performance by the punished person of the reporting and information obligations necessary for the proper conduct of restructuring processes. In conclusion, it was assessed that the financial penalties imposed by the BGF are of a specific nature determined by many factors, including the status and tasks of the BGF, the purposes of applying these fines, and the influence of members of the authorities on the functioning of financial institutions subject to special resolution regime. The effect of properly conducted special resolution regime should not only prevent the bankruptcy of a specific financial institution, but also improve the situation on the financial market in general.

Since 2016 the Bank Guarantee Fund (BGF) has been authorized to impose fines on entities (banks, brokerage houses and credit unions) that violate certain obligations under their special resolution regime. The act sets the maximum amount of fines at the level of PLN 100 million, but gives the BGF free hand to apply lower fines. The directives for mitigating the amount of the fine leave the BFG a large scope of freedom of action. The catalogue of violations of the law for which a fine may be imposed is comprehensively formulated, but it is possible to repeatedly apply the penalty to the same entity who persistently violates the law. The proceeds from the fines go to the state budget, but in this respect an amendment to the act has been proposed, consisting in leaving these proceeds at the disposal of the BGF for the purpose of financing the restructuring measures. It has been shown that the fines imposed by the BGF are not only a sanction for violation of the law, but also a legal measure, the application of which should improve the effectiveness of the implementation of special resolution regime processes by entities avoiding cooperation with the BGF in this respect. In conclusion, it has been assessed that the fines imposed by the BGF are of a specific nature determined by many factors, including the status and tasks of the BGF, the purposes of applying these fines, as well as the place and role of domestic entities on the financial market. The final effect of properly conducted special resolution regime is not only to prevent the bankruptcy of a specific entity, but also to improve the situation on the financial market in general.