BNP Paribas SA unit BNP Paribas Bank Polska SA is also looking to analyze the possibility of buying Commerzbank AG's Polish subsidiary mBank SA, Parkiet reported.

Earlier reports from Polish media outlets said that ING Groep NV unit ING Bank Śląski SA was considering the purchase of mBank. PKO Bank Polski SA and Banco Santander SA unit Santander Bank Polska SA are also potential buyers, among others.

Foreign banking groups that are not present in Poland or have a small share on the local market are also eyeing Commerzbank's unit, Parkiet said in its Oct. 16 report, adding that several private equity funds and insurance companies are also considering acquiring mBank.

However, an insurer acquiring mBank is unlikely due to the lack of potential synergies, while a deal involving a private equity fund could be questioned by the Polish Financial Supervision Authority, based on its historical reluctance toward such investors, Parkiet said.