Weksel jako instrument finansowy w kontekście dematerializacji papierów wartościowych – rekomendowane działania
The promissory note as a financial instrument in the context of the dematerialisation of securities – recommended measures

Summary/Abstract: The article presents financial instruments: the promissory note and the incomplete promissory note, which exist in their materialised form and are allowed for economic and financial transactions based on the bill of exchange law of April 28, 1936. The presented structure of the promissory note and the incomplete promissory note, which are a particular type of securities, aims to draw attention to the ongoing digital transformation in capital markets. The changes related to digital transformation can affect the promissory note as an instrument used to secure receivables and manage accounts receivable. In order to minimise the amount of paper documentation in a company, reduce the risk of counterfeit signatures on promissory notes, and mitigate the risks associated with bill transactions, it is recommended to consider dematerialising the incomplete promissory note.

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