Analyzing the data, one can observe a steadily declining share of the State Treasury in the shareholding structure of banks. In 1995, the state owned over 40% of bank assets (counting directly the share of the State Treasury and indirectly through enterprises organized under state legal persons). At the same time, it should be noted that the NBP is clearly departing from universal banking. In 1995, Narodowy Bank Polski owned 8.5% of the assets of Polish banks. In 1998, this share fell practically to zero. Therefore, it should be concluded that the banking system in Poland took the form of a two-tier one, with a clear separation of the role of the central bank and individual commercial banks.