Securitization is a financial technique used in US and Europe but not much in Poland. The main barriers in Poland are the lack of clear laws, complexity of securitization, and high costs. In 2004, new laws were passed to support selling and transferring of receivables, making it easier to securitize banking assets. These changes have had a significant impact on the development of securitization in Poland, allowing investment funds and capital companies to participate in the process.