Poland could tap foreign markets yet at the end of 2012 or at the beginning of 2013, deputy Finance Minister Wojciech Kowalczyk told the daily Dziennik Gazeta Prawna in an interview.

"We cannot rule out our presence on the foreign market at the end of this year or at the beginning of next year," Kowalczyk said. "We are acting in a very flexible way, we are in contact with investors. Current market conditions and prospects for their change will be of key importance."

A decision to hold a foreign issue can be made within a day, Kowalczyk added.

Poland faces 65% of its 2013 FX borrowing needs in the first two months of next year, the official said.