{"name":"Line4 regulatory submissions library","licence":"CC BY 4.0 for Line4's records; regulators' documents remain theirs","license_url":"https://creativecommons.org/licenses/by/4.0/","credit":"Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai","last_checked":"2026-11-11","url":"https://www.line4.ai/regulatory-returns","regulators":[{"id":"knf","last_checked":"2026-11-11","regulator":{"name":"Polish Financial Supervision Authority","short_name":"KNF","country":"Poland","country_code":"PL","region":"Europe","website":"https://www.knf.gov.pl","what_it_does":"The Polish Financial Supervision Authority (Komisja Nadzoru Finansowego, KNF) supervises banking, insurance, pensions, the capital market, cooperative banks and payment services, so that the financial market works properly, is stable, secure and transparent, keeps public trust and protects participants' interests. It licenses firms such as banks, payment institutions, insurers, pension funds and investment funds and companies, and it analyses the reports financial institutions send it on a running basis to check that they meet their capital requirements.","source":"https://www.knf.gov.pl/en/CONSUMERS/POLISH_FINANCIAL_SUPERVISION_AUTHORITY"},"scope":{"text":"The periodic returns that the Polish Financial Supervision Authority (Komisja Nadzoru Finansowego, KNF; its office is UKNF) lists for the firms it supervises: 80 returns, of which 64 are national (KNF's own or set by Polish law; group names end '(national)') and 16 are EU-harmonised returns that KNF collects or that reach it (group names end '(EU, EBA)', '(EU, EIOPA)', '(EU, ESMA)' or '(EU, ESAs)'). For EU returns this entry records only the Polish facts (filing route and system, KNF's deadlines and its own documents); the templates and EU validation rules are in the library's EBA and EIOPA entries, or with ESMA. Almost all of KNF's reporting material exists only in Polish: the return lists, maps, rules, schemas, forms and pages listed here were read in Polish (official Polish titles are kept in official_name, with plain English names); only the regulator description was read in English. Anchor lists: (1) investment fund companies (TFI), investment funds and funds in liquidation: KNF's reporting map 'Zestawienie obowiązków informacyjnych i formy ich realizacji' version 1.4 (25 June 2025) on sprawozdawczosc.knf.gov.pl, which lists 191 obligations (49 periodic, 142 current); every periodic obligation is covered, grouped by report: the 14 XML reports of the New Reporting System (NSS) and the reports sent as ESPI forms (TFI and fund financial statements, internal control report, capital group information, collective portfolio and foreign fund statements, liquidation information, issuer reports of closed-end funds, the auditor's risk management statement, the AIFMD reports and the annual AIF report); (2) managers of alternative investment companies (ZASI): KNF's list 'Zestawienie obowiązków informacyjnych ZASI i formy ich realizacji' (11 periodic obligations; all covered except the EuVECA and EuSEF annual reports); (3) brokerage houses, brokerage offices, banks under Article 70(2) of the Act on trading in financial instruments, custodian banks and branches of foreign investment firms: KNF's reporting map ('Mapping raportowania', 346 rows, 42 periodic) under the Minister of Finance regulation of 20 September 2024, with the IFD-IFR reporting instruction and the sales activity report page; plus the CSDR Article 9 report from the ESPI page; (4) pension funds and plans: the OFE, DFE and PTE reporting page and its file formats PF, DF, DN and DP, the PPK and PPE reporting pages and rules, and the IKE and IKZE reporting page; (5) insurers: KNF's insurance forms page (KNF-02), the supervision process page (stress tests, monthly and quarterly data) and the Solvency II page; (6) banks: KNF's CRD/CRR bank reporting page, which says banks send their reports to Narodowy Bank Polski (NBP), which passes them to UKNF after a preliminary check; (7) cooperative savings and credit unions (SKOK): the SKOK reporting templates valid from April 2025; (8) payment service providers: the fraud reporting page and the reporting pages for small payment institutions and payment service offices; (9) lending institutions: their reporting page; (10) all financial entities under DORA: KNF's table of DORA reporting forms. Left out: current and event-driven reports (the 142 current obligations in the fund map, the 304 in the investment firm map, ZASI notices, depositaries' CSV reports of valuation and limit breaches, DORA and PSD2 incident reports, limit breach notices of small payment institutions), MiFIR transaction and reference data reporting, data reporting service providers, issuer reports of listed companies (ESPI, ESEF), EuVECA and EuSEF annual reports, the National Association of SKOKs (Kasa Krajowa) package, cooperative banks' own national reporting (banks report through NBP), insurance intermediaries, crowdfunding and crypto-asset firms (no periodic return list found), and EBA returns that KNF's pages do not name for banks (for example ALMM, funding plans, IRRBB, ESG, resolution, remuneration and benchmarking data). The bank returns and the Solvency II returns are recorded thinly: NBP's site refused automated access (403) and KNF's pages do not give their deadlines or file formats.","source":"https://www.knf.gov.pl/komunikacja/raportowanie"},"submission_systems":[{"name":"ESPI (Elektroniczny System Przekazywania Informacji, Electronic Information Transmission System)","what":"KNF's system for sending reports and documents. Investment fund companies, liquidators, managers of alternative investment companies, brokerage houses and other investment firms, banks under Article 70(2), custodian banks and (from 2026) institutions running IKE and IKZE log in as system operators and send ESPI forms to KNF's non-public chanceries (for example DFI, ZAFI, PRDM, PPK); XML or zip files are attached to forms such as PLIKI, IKE_IKZE, TFI_PPKNAV, DM_IF and CSDR_9. A feedback channel returns technical validation results. Access is by written application.","url":"https://www.knf.gov.pl/dla_rynku/espi","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"},{"name":"Portal KNF (KNF Portal), with the Data Transmission Application (ATD)","what":"A free, voluntary system through which supervised entities communicate with KNF about their obligations; access on application or declaration signed with a trusted, personal or qualified electronic signature. General pension fund companies send OFE, DFE and PTE files and PPK reports through its Data Transmission Application (ATD); payment service providers send PSD2 fraud reports through it.","url":"https://www.knf.gov.pl/dla_rynku/portal_knf","source":"https://www.knf.gov.pl/dla_rynku/portal_knf"},{"name":"WebService KNF","what":"A standardised web service (WSDL, SOA) for sending KNF structured files of a defined format and name and receiving feedback; used for the annual PPE information.","url":"https://www.knf.gov.pl/dla_rynku/MiFIR/art_27_MiFIR/Zasady_korzystania_z_webservice_KNF","source":"https://www.knf.gov.pl/dla_rynku/MiFIR/art_27_MiFIR/Zasady_korzystania_z_webservice_KNF"},{"name":"CRP communication subsystem (Podsystem Komunikacji CRP), including the DORA Reporting System (SSD)","what":"KNF's system at crp.knf.gov.pl. Lending institutions send their quarterly and annual reports through its forms; all DORA reports except ICT incidents and cyber threats go through the DORA Reporting System in it.","url":"https://www.knf.gov.pl/dla_rynku/dora/systemy_dora?articleId=92127&p_id=18","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Sektor_instytucji_pozyczkowych/sprawozdawczosc"},{"name":"e-RUP reporting forms","what":"KNF's online forms at e-rup.knf.gov.pl/sprawozdania for small payment institutions and payment service offices: quarterly, annual and monthly transaction information and limit breach notices.","url":"https://www.knf.gov.pl/komunikacja/sprawozdawczosc_dostawcow_uslug_platniczych/formularz_transakcje_MIP","source":"https://www.knf.gov.pl/komunikacja/sprawozdawczosc_dostawcow_uslug_platniczych/formularz_transakcje_MIP"},{"name":"Aplikacja Sprawozdawcza SNU (Reporting Application)","what":"KNF's reporting application for insurers; KNF publishes its updates for Windows and Mac on the insurance forms page, and insurers send the PPK NAV and STA reports as attachments to its templates ZU_PPKNAV and ZU_PPKSTA.","url":"https://www.knf.gov.pl/dla_rynku/informacje_dla_podmiotow_nadzorowanych/rynek_ubezpieczeniowy/formularze?articleId=54177&p_id=18","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zasady_raportowania_PPK_1-2022_76961.pdf"},{"name":"NBP SIS (reporting system of Narodowy Bank Polski)","what":"Banks send their supervisory reports (COREP, FINREP, large exposures and the related packages) to NBP in the SIS system; NBP makes a preliminary check and passes them to UKNF. NBP's site was not read (403).","url":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"}],"licence":{"name":"KNF: Nota prawna (legal note) of www.knf.gov.pl and of the reporting site sprawozdawczosc.knf.gov.pl, in Polish only","quote":"Przy wykorzystywaniu materiałów ze strony internetowej KNF wymagane jest podanie źródła wraz z linkiem do serwisu www.knf.gov.pl. [Reporting site, https://sprawozdawczosc.knf.gov.pl/nota-prawna, published 15.12.2023:] Przy wykorzystywaniu materiałów ze strony internetowej KNF wymagane jest podanie źródła wraz z linkiem do strony https://sprawozdawczosc.knf.gov.pl.","url":"https://www.knf.gov.pl/o_nas/urzad_komisji/nota_prawna","checked":"2026-11-11","redistribution":"unclear","conditions":"When material from the KNF website is used, give the source with a link to www.knf.gov.pl, or, for material from the reporting site, to https://sprawozdawczosc.knf.gov.pl (translated from the Polish; the main note was last updated on 23 June 2017 and the reporting site's note was published on 15 December 2023). Neither note says whether copies of KNF documents may be shared.","decision":"link-only","decision_reason":"KNF's legal notes ask for the source and a link when its material is used, but do not say whether its documents may be copied and shared. So they are linked with size and SHA-256, not copied.","required_notice":"Źródło: Komisja Nadzoru Finansowego, www.knf.gov.pl (https://www.knf.gov.pl) and https://sprawozdawczosc.knf.gov.pl. Source: Polish Financial Supervision Authority (KNF)."},"public_filed_data":[{"name":"Quarterly net asset value of target-date funds (PPK)","level":"firm-level","description":"A quarterly workbook (for example for the end of Q3 2026, published 30 October 2026) with the net asset value of each target-date fund, net assets by managing institution, capital group members and the U ratio. It says the data are compiled from the quarterly reports of the institutions managing the funds.","url":"https://www.knf.gov.pl/publikacje_i_opracowania/dane_statystyczne?articleId=100436&p_id=18","format":"Excel","returns":["ppk-nav"],"reuse":"No separate terms on the page; KNF's legal note applies (see the licence block).","source":"https://www.knf.gov.pl/publikacje_i_opracowania/dane_statystyczne?articleId=100436&p_id=18"},{"name":"Information on the IKZE market","level":"aggregate","description":"Yearly figures on individual retirement security accounts (IKZE) by type of institution, with the list of institutions running them (for example as at 31 December 2025, updated 18 September 2026). The page does not name its source; its rows follow the items of the IKE and IKZE information.","url":"https://www.knf.gov.pl/publikacje_i_opracowania/dane_statystyczne?articleId=97199&p_id=18","format":"Excel","returns":["ike-ikze-information"],"reuse":"No separate terms on the page; KNF's legal note applies (see the licence block).","source":"https://www.knf.gov.pl/publikacje_i_opracowania/dane_statystyczne?articleId=97199&p_id=18"},{"name":"Monthly banking sector data","level":"aggregate","description":"Monthly data on the banking sector (for example August 2026, published 9 October 2026). From December 2023 the structure follows changes in banks' mandatory reporting; the liquidity sheet shows LCR data and NSFR data. Time series from January 2018.","url":"https://www.knf.gov.pl/publikacje_i_opracowania/dane_statystyczne?articleId=56224&p_id=18","format":"Excel","returns":["bank-corep-lcr","bank-corep-nsfr"],"reuse":"No separate terms on the page; KNF's legal note applies (see the licence block).","source":"https://www.knf.gov.pl/publikacje_i_opracowania/dane_statystyczne?articleId=56224&p_id=18"}],"gaps":["Narodowy Bank Polski: the request for NBP's legal note (https://nbp.pl/nota-prawna/) failed with HTTP 403 on 2026-11-11, so no nbp.pl page was read. NBP's SIS reporting portal, which KNF says holds the information on banks' reporting, could not be checked: the frequency, deadlines, file format and national checks of the bank returns, and the content of the national solo financial package, are not recorded.","Bank EU returns: KNF's bank reporting page (updated 28 March 2024) names only COREP, FINREP, large exposures, liquidity coverage and stable funding, leverage ratio and asset encumbrance. Other EBA returns (for example ALMM, funding plans, IRRBB, ESG, G-SII, resolution, remuneration and benchmarking data) are not named on the KNF pages read and are not recorded.","Insurers: the KNF pages read do not give the Solvency II filing channel, remittance dates, national options or national data quality checks; group returns, financial stability returns, ECB add-ons, SFCR and RSR are not recorded. The SNU Reporting Application is linked on the forms page, but which returns it carries is not stated.","Polish legal texts were not read: dziennikustaw.gov.pl and isap.sejm.gov.pl were not requested (their terms were not read). So the annex forms of the 2024 investment firm regulation (MDF, IDF, PORTFEL, SDF, PRN-01 to PRN-04, ZS, RACH KL, the registers list), the 2023 insurance regulation on additional financial and statistical reports, the 2023 lending institution regulation and the SKOK reporting rules are described only as far as KNF's own pages and maps state them; their templates are not listed.","Insurance regulation: KNF's legal acts page lists the regulation of 29 April 2016 on additional financial and statistical reports, while the KNF-02 form notes cite the regulation of 22 August 2023 (Dz. U. poz. 1960) on the same subject.","IKE and IKZE: the NSS map (version 1.4, 25 June 2025) lists the IKE and IKZE information as ESPI forms 'IKE' and 'IKZE' due one month after the half-year, while the IKE and IKZE reporting page and rules (30 June 2025) say that from 2026 the information is an XML file sent with the ESPI form 'IKE_IKZE', due by the end of July and the end of January under Article 17(1) of the IKE Act. This entry follows the IKE and IKZE page.","AIFMD files: the 'Raporty' sheet of the NSS map pairs DATAIF with the schema AIFMD_DATMAN_V1.2.xsd and DATMAN with AIFMD_DATAIF_V1.2.xsd, apparently swapped.","NSS map frequencies: half-yearly statements (for example the half-yearly fund financial statements and collective portfolio statements) are listed with the frequency 'ROCZNA' (annual); they are recorded here as half-yearly with a note.","ZASI chancery: KNF's ZASI page says forms go to the chancery 'Niepubliczna ZAFI', while the ZASI obligations list names 'NIEPUBLICZNA ZASI'.","IFR reporting: KNF's map says brokerage houses report quarterly or annually depending on their class but does not say which class reports at which frequency.","NSS XML templates: only the top-level data sections of each main schema are listed; the interactive XHTML documentation, the supporting type schemas and the sample files were not read. Validation counts are the xs:assert rules in each main schema only; the technical validation rules KNF applies after sending are not published as a list (only through the online validator and the validation message).","PPK and PPE schemas: the zip files of XSD schemas and documentation were recorded (size and SHA-256) but not opened, so the sections of the NAV, STA and DATPPE reports are not listed.","SKOK: the SKOK pages do not state the legal basis of the reporting packages or the channel used to send them; the National Association (Kasa Krajowa) package and the package valid from January 2024 to March 2025 were not analysed.","Lending institutions: forms and deadlines are set by the minister's regulation (Dziennik Ustaw 2023 item 2503), not stated on KNF's page; crp.knf.gov.pl was not requested.","Login systems not requested: espi.knf.gov.pl, portal.knf.gov.pl, crp.knf.gov.pl, e-rup.knf.gov.pl and csirt.knf.gov.pl (their terms were not read).","Depositaries' reports (CSV files on valuation and limit breaches of investment and pension funds, with a published workbook of validation rules) are event-driven and left out; so are the 142 current obligations of the NSS map and the 304 current obligations of the investment firm map.","MiFIR: KNF's MiFIR page (transaction reporting under Article 26, data reporting service providers, reference data under Article 27) was not read in detail and MiFIR reporting is not recorded.","Public data: only three of KNF's statistical releases were checked against returns. Monthly OFE data and the quarterly insurance bulletin are published, but their pages do not name the returns they come from, so they are not linked.","Stress tests and KNF-02: the methodology does not state a deadline for sending stress test results, and the KNF-02 form refers to the 2027 official statistics programme (PBSSP) for its deadline, which was not read.","KNF's website returns one of two copies of some PDFs, with the same size, that differ only in the PDF's modification date and document ID (seen on 11 Nov 2026 for, among others, 'ABC Portalu KNF' and the ESPI terms of use). The SHA-256 recorded is the copy downloaded first, so an online check may need more than one download to get it back."],"sources":[{"title":"KNF: Polish Financial Supervision Authority (English role page)","url":"https://www.knf.gov.pl/en/CONSUMERS/POLISH_FINANCIAL_SUPERVISION_AUTHORITY"},{"title":"KNF: Przekazywanie informacji przez podmioty nadzorowane (index of reporting pages)","url":"https://www.knf.gov.pl/komunikacja/raportowanie"},{"title":"KNF reporting website (sprawozdawczosc.knf.gov.pl)","url":"https://sprawozdawczosc.knf.gov.pl/"},{"title":"NSS: Sprawozdawczość TFI i FI (reporting rules, schemas, FAQ)","url":"https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"},{"title":"NSS reporting map: Zestawienie obowiązków informacyjnych i formy ich realizacji (v1.4)","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},{"title":"ESPI page (ESPI rules, ZAFI, CSDR Article 9, investment firm reporting map, IFD-IFR)","url":"https://www.knf.gov.pl/dla_rynku/espi"},{"title":"Investment firm reporting map (Mapping raportowania)","url":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},{"title":"ZASI reporting page","url":"https://www.knf.gov.pl/komunikacja/raportowanie/obowiazki_informacyjne_ZASI"},{"title":"Sprawozdawczość OFE, DFE i PTE","url":"https://sprawozdawczosc.knf.gov.pl/podmioty/instytucje-zarzadzajace-dfe-i-ofe"},{"title":"Rynek emerytalny: PPK","url":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Rynek_emerytalny_PPK"},{"title":"Raportowanie PPE","url":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/informacja_dla_pracodawcy_PPE/rynek_emerytalny_ppe/raportowanie_ppe"},{"title":"Sprawozdawczość IKE i IKZE","url":"https://sprawozdawczosc.knf.gov.pl/podmioty/tfi-i-fi/sprawozdawczosc-ike-i-ikze"},{"title":"Insurance forms (KNF-02, SNU application)","url":"https://www.knf.gov.pl/dla_rynku/informacje_dla_podmiotow_nadzorowanych/rynek_ubezpieczeniowy/formularze?articleId=54177&p_id=18"},{"title":"Insurance supervision process (stress tests, early warning system)","url":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/proces_nadzoru?articleId=54204&p_id=18"},{"title":"Pakiet CRD/CRR: sprawozdawczość bankowa","url":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},{"title":"SKOK reporting templates from April 2025","url":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/sprawozdwczosc_skok?articleId=93441&p_id=18"},{"title":"PSD2 fraud reporting","url":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Rynek_uslug_platniczych/raportowanie_fraudow"},{"title":"Small payment institutions: transaction information","url":"https://www.knf.gov.pl/komunikacja/sprawozdawczosc_dostawcow_uslug_platniczych/formularz_transakcje_MIP"},{"title":"Lending institutions: reporting","url":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Sektor_instytucji_pozyczkowych/sprawozdawczosc"},{"title":"DORA reporting obligations","url":"https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18"},{"title":"KNF Portal","url":"https://www.knf.gov.pl/dla_rynku/portal_knf"},{"title":"KNF legal note (Nota prawna)","url":"https://www.knf.gov.pl/o_nas/urzad_komisji/nota_prawna"}],"returns":[{"id":"tfi-tm","code":"TM","name":"Monthly report of an investment fund company","official_name":"Sprawozdanie miesięczne towarzystwa funduszy inwestycyjnych (Załącznik nr 1)","group":"Investment fund companies (TFI): periodic reports (national)","status":"in force","purpose":{"text":"The monthly report on the investment fund company's own finances: its assets, equity, liabilities and provisions, borrowings, bonds issued, sureties and guarantees, income and costs, and supplementary data such as the value of assets under management (the funds, foreign funds, EU AIFs, collective securities portfolios, other portfolios and funds in liquidation it manages).","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/tfi/okresowe/tfi-tm"},"who_files":{"text":"Investment fund companies (towarzystwa funduszy inwestycyjnych, TFI) (map line 1, § 5 ust. 1 and annex 1 of the regulation).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"frequency":{"value":"monthly","text":"Monthly (map: MIESIĘCZNA).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"deadline":{"text":"20 days after the end of the month (map line 1: '20 dni od zakończenia miesiąca').","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"formats":{"values":["XML"],"text":"An XML file prepared to KNF's main XSD schema (knf.tfi.TM.xsd) and its supporting schemas (simple, abstract and enumeration types), one file per fund or sub-fund, sent as an attachment to the ESPI form 'PLIKI' to KNF's non-public DFI chancery. Files do not need a signature. KNF publishes an online XML validator, a visualiser and, for some reports, an online form that generates the XML file.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 25 września 2023 r. w sprawie okresowych sprawozdań oraz bieżących informacji dotyczących działalności i sytuacji finansowej towarzystw funduszy inwestycyjnych, funduszy inwestycyjnych i funduszy inwestycyjnych w likwidacji dostarczanych przez te podmioty Komisji Nadzoru Finansowego (regulation on periodic reports and current information of TFIs and funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"},{"title":"Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 222f, as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"}],"templates":{"count":6,"items":[{"code":"Aktywa","name":"Assets"},{"code":"KapitalWlasny","name":"Equity"},{"code":"Zobowiazania","name":"Liabilities and provisions for liabilities"},{"code":"PozyczkiKredyty","name":"Loans and credits taken, liabilities from bonds issued, and sureties and guarantees given"},{"code":"PrzychodyKoszty","name":"Income and costs"},{"code":"DaneUzupelniajace","name":"Supplementary data"}],"note":"Top-level data sections of the main schema knf.tfi.TM.xsd valid from 2026-04 (element names with KNF's Polish labels translated). Markers for a nil report are not counted.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2026/04/xsd/knf.tfi.TM.xsd"},"documents":["xsd-tfi-tm","page-tfi-tm","knf-raportowanie-page","knf-sprawozdawczosc-home","tfi-obligations-page","nss-page","nss-map-2025-06","nss-rules-2025-06","nss-technical-instruction","nss-rejected-files","nss-tfi-list","nss-fi-list","nss-likw-list","espi-page","espi-regulamin"],"validation_rules":{"published":true,"count":10,"count_basis":"xs:assert elements (XSD 1.1 business rules, each named with a code such as TM_00001) in the main schema knf.tfi.TM.xsd valid from 2026-04; structure, type and enumeration checks in the supporting schemas are not counted.","where":"https://sprawozdawczosc.knf.gov.pl/nss/2026/04/xsd/knf.tfi.TM.xsd","machine_readable":true,"rule_format":"XSD 1.1 schema with xs:assert assertions (main schema) and XSD type schemas","note":"KNF says the main schema defines the XML structure and the business rules that must be met. Files go through several stages of technical and content validation; KNF's online validator checks the first level (conformity with the main schema), and after sending through ESPI the firm receives a technical validation message (file status 'accepted' or 'rejected' and the result of the technical validation rules). A file that fails technical validation must be corrected.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2026/04/xsd/knf.tfi.TM.xsd"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/tfi/okresowe/tfi-tm"},"sources":["https://sprawozdawczosc.knf.gov.pl/podmioty-nss/tfi/okresowe/tfi-tm","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf","https://sprawozdawczosc.knf.gov.pl/nss/2026/04/xsd/knf.tfi.TM.xsd","https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"]},{"id":"fi-lokaty","code":"Lokaty","name":"Statement of fund assets and financial instruments","official_name":"Zestawienie aktywów i instrumentów finansowych","group":"Investment funds: XML data reports (NSS) (national)","status":"in force","purpose":{"text":"A statement of the fund's investments: assets held, positions in derivatives, loans granted and cash held in accounts at financial institutions. It is a periodic report of investment funds and of funds in liquidation.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-lokaty"},"who_files":{"text":"Open-ended investment funds (FIO) and specialist open-ended funds (SFIO) monthly; all investment funds quarterly, including closed-end funds (FIZ); funds in liquidation monthly (map lines 53, 61 and 93). Files are sent by the TFI, or by the liquidator for a fund in liquidation.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"frequency":{"value":"varies","text":"Monthly for FIO and SFIO and for funds in liquidation; quarterly for FIZ (map lines 53, 61, 93).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"deadline":{"text":"FIO and SFIO: 25 days after the end of the month. FIZ: 25 days after the end of the quarter, and 35 days after the opening of liquidation. Funds in liquidation: 25 days after the end of the month (map lines 53, 61, 93).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"formats":{"values":["XML"],"text":"An XML file prepared to KNF's main XSD schema (knf.fi.Lokaty.xsd) and its supporting schemas (simple, abstract and enumeration types), one file per fund or sub-fund, sent as an attachment to the ESPI form 'PLIKI' to KNF's non-public DFI chancery. Files do not need a signature. KNF publishes an online XML validator, a visualiser and, for some reports, an online form that generates the XML file.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 25 września 2023 r. w sprawie okresowych sprawozdań oraz bieżących informacji dotyczących działalności i sytuacji finansowej towarzystw funduszy inwestycyjnych, funduszy inwestycyjnych i funduszy inwestycyjnych w likwidacji dostarczanych przez te podmioty Komisji Nadzoru Finansowego (regulation on periodic reports and current information of TFIs and funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"},{"title":"Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 222f, as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"}],"templates":{"count":1,"items":[{"code":"Aktywa","name":"Assets and financial instruments"}],"note":"Top-level data sections of the main schema knf.fi.Lokaty.xsd valid from 2026-07 (element names with KNF's Polish labels translated). Markers for a nil report are not counted.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2026/07/xsd/knf.fi.Lokaty.xsd"},"documents":["xsd-fi-lokaty","page-fi-lokaty","knf-raportowanie-page","knf-sprawozdawczosc-home","tfi-obligations-page","nss-page","nss-map-2025-06","nss-rules-2025-06","nss-technical-instruction","nss-rejected-files","nss-tfi-list","nss-fi-list","nss-likw-list","espi-page","espi-regulamin"],"validation_rules":{"published":true,"count":3,"count_basis":"xs:assert elements (XSD 1.1 business rules, each named with a code such as LOKATY_00001) in the main schema knf.fi.Lokaty.xsd valid from 2026-07; structure, type and enumeration checks in the supporting schemas are not counted.","where":"https://sprawozdawczosc.knf.gov.pl/nss/2026/07/xsd/knf.fi.Lokaty.xsd","machine_readable":true,"rule_format":"XSD 1.1 schema with xs:assert assertions (main schema) and XSD type schemas","note":"KNF says the main schema defines the XML structure and the business rules that must be met. Files go through several stages of technical and content validation; KNF's online validator checks the first level (conformity with the main schema), and after sending through ESPI the firm receives a technical validation message (file status 'accepted' or 'rejected' and the result of the technical validation rules). A file that fails technical validation must be corrected.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2026/07/xsd/knf.fi.Lokaty.xsd"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-lokaty"},"sources":["https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-lokaty","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf","https://sprawozdawczosc.knf.gov.pl/nss/2026/07/xsd/knf.fi.Lokaty.xsd","https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"]},{"id":"fi-transakcje","code":"Transakcje","name":"Statement of fund transactions","official_name":"Zestawienie transakcji","group":"Investment funds: XML data reports (NSS) (national)","status":"in force","status_note":{"text":"KNF published a new main schema for this report valid from 2027-01 on 30.10.2026 (the page lists versions valid from 2024-10, 2025-01, 2026-01 and 2027-01). The 2026-01 version is recorded here as the one in force on 2026-11-11.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-transakcje"},"purpose":{"text":"A statement of the transactions concluded by the fund in the period. It is a periodic report of investment funds and of funds in liquidation.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-transakcje"},"who_files":{"text":"FIO and SFIO monthly; FIZ quarterly; funds in liquidation monthly (map lines 54, 62 and 94).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"frequency":{"value":"varies","text":"Monthly for FIO and SFIO and for funds in liquidation; quarterly for FIZ (map lines 54, 62, 94).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"deadline":{"text":"FIO and SFIO: 25 days after the end of the month. FIZ: 25 days after the end of the quarter, and 35 days after the opening of liquidation. Funds in liquidation: 25 days after the end of the month (map lines 54, 62, 94).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"formats":{"values":["XML"],"text":"An XML file prepared to KNF's main XSD schema (knf.fi.Transakcje.xsd) and its supporting schemas (simple, abstract and enumeration types), one file per fund or sub-fund, sent as an attachment to the ESPI form 'PLIKI' to KNF's non-public DFI chancery. Files do not need a signature. KNF publishes an online XML validator, a visualiser and, for some reports, an online form that generates the XML file.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 25 września 2023 r. w sprawie okresowych sprawozdań oraz bieżących informacji dotyczących działalności i sytuacji finansowej towarzystw funduszy inwestycyjnych, funduszy inwestycyjnych i funduszy inwestycyjnych w likwidacji dostarczanych przez te podmioty Komisji Nadzoru Finansowego (regulation on periodic reports and current information of TFIs and funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"},{"title":"Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 222f, as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"}],"templates":{"count":1,"items":[{"code":"Transakcja","name":"Transaction"}],"note":"Top-level data sections of the main schema knf.fi.Transakcje.xsd valid from 2026-01 (element names with KNF's Polish labels translated). Markers for a nil report are not counted.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2026/01/xsd/knf.fi.Transakcje.xsd"},"documents":["xsd-fi-transakcje","page-fi-transakcje","knf-raportowanie-page","knf-sprawozdawczosc-home","tfi-obligations-page","nss-page","nss-map-2025-06","nss-rules-2025-06","nss-technical-instruction","nss-rejected-files","nss-tfi-list","nss-fi-list","nss-likw-list","espi-page","espi-regulamin","xsd-fi-transakcje-2027"],"validation_rules":{"published":true,"count":8,"count_basis":"xs:assert elements (XSD 1.1 business rules, each named with a code such as TRANSAKCJE_00001) in the main schema knf.fi.Transakcje.xsd valid from 2026-01; structure, type and enumeration checks in the supporting schemas are not counted.","where":"https://sprawozdawczosc.knf.gov.pl/nss/2026/01/xsd/knf.fi.Transakcje.xsd","machine_readable":true,"rule_format":"XSD 1.1 schema with xs:assert assertions (main schema) and XSD type schemas","note":"KNF says the main schema defines the XML structure and the business rules that must be met. Files go through several stages of technical and content validation; KNF's online validator checks the first level (conformity with the main schema), and after sending through ESPI the firm receives a technical validation message (file status 'accepted' or 'rejected' and the result of the technical validation rules). A file that fails technical validation must be corrected.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2026/01/xsd/knf.fi.Transakcje.xsd"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-transakcje"},"sources":["https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-transakcje","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf","https://sprawozdawczosc.knf.gov.pl/nss/2026/01/xsd/knf.fi.Transakcje.xsd","https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"]},{"id":"fi-wycena-ju","code":"WycenaJU","name":"Valuation of units of open-ended funds","official_name":"Informacja o wycenie jednostek uczestnictwa (Wycena FIO lub SFIO)","group":"Investment funds: XML data reports (NSS) (national)","status":"in force","purpose":{"text":"Information on the value of the fund's assets, its net assets, the net asset value per unit for each unit category and the number of units of open-ended and specialist open-ended funds.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-wycena-ju"},"who_files":{"text":"FIO and SFIO (map line 55, § 12 ust. 1 pkt 3, annex 7).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"frequency":{"value":"monthly","text":"Monthly (map line 55).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"deadline":{"text":"10 days after the end of the month (map line 55).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"formats":{"values":["XML"],"text":"An XML file prepared to KNF's main XSD schema (knf.fi.WycenaJU.xsd) and its supporting schemas (simple, abstract and enumeration types), one file per fund or sub-fund, sent as an attachment to the ESPI form 'PLIKI' to KNF's non-public DFI chancery. Files do not need a signature. KNF publishes an online XML validator, a visualiser and, for some reports, an online form that generates the XML file.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 25 września 2023 r. w sprawie okresowych sprawozdań oraz bieżących informacji dotyczących działalności i sytuacji finansowej towarzystw funduszy inwestycyjnych, funduszy inwestycyjnych i funduszy inwestycyjnych w likwidacji dostarczanych przez te podmioty Komisji Nadzoru Finansowego (regulation on periodic reports and current information of TFIs and funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"},{"title":"Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 222f, as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"}],"templates":{"count":1,"items":[{"code":"WycenaJU","name":"Valuation of a participation unit"}],"note":"Top-level data sections of the main schema knf.fi.WycenaJU.xsd valid from 2024-01 (element names with KNF's Polish labels translated). Markers for a nil report are not counted.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2024/01/xsd/knf.fi.WycenaJU.xsd"},"documents":["xsd-fi-wycena-ju","page-fi-wycena-ju","knf-raportowanie-page","knf-sprawozdawczosc-home","tfi-obligations-page","nss-page","nss-map-2025-06","nss-rules-2025-06","nss-technical-instruction","nss-rejected-files","nss-tfi-list","nss-fi-list","nss-likw-list","espi-page","espi-regulamin"],"validation_rules":{"published":true,"count":5,"count_basis":"xs:assert elements (XSD 1.1 business rules, each named with a code such as WYCENAJU_00001) in the main schema knf.fi.WycenaJU.xsd valid from 2024-01; structure, type and enumeration checks in the supporting schemas are not counted.","where":"https://sprawozdawczosc.knf.gov.pl/nss/2024/01/xsd/knf.fi.WycenaJU.xsd","machine_readable":true,"rule_format":"XSD 1.1 schema with xs:assert assertions (main schema) and XSD type schemas","note":"KNF says the main schema defines the XML structure and the business rules that must be met. Files go through several stages of technical and content validation; KNF's online validator checks the first level (conformity with the main schema), and after sending through ESPI the firm receives a technical validation message (file status 'accepted' or 'rejected' and the result of the technical validation rules). A file that fails technical validation must be corrected.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2024/01/xsd/knf.fi.WycenaJU.xsd"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-wycena-ju"},"sources":["https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-wycena-ju","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf","https://sprawozdawczosc.knf.gov.pl/nss/2024/01/xsd/knf.fi.WycenaJU.xsd","https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"]},{"id":"fi-kapitaly","code":"Kapitaly","name":"Changes in the capital of open-ended funds","official_name":"Informacja o zmianach w kapitale FIO lub SFIO","group":"Investment funds: XML data reports (NSS) (national)","status":"in force","purpose":{"text":"Information on changes in the capital of an open-ended or specialist open-ended fund. The same file is also used as a current report of a FIO or SFIO in liquidation.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-kapitaly-fio-sfio"},"who_files":{"text":"FIO and SFIO (map line 56, § 12 ust. 1 pkt 4, annex 8); FIO and SFIO in liquidation as a current report.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"frequency":{"value":"monthly","text":"Monthly for FIO and SFIO (map line 56); a current report for funds in liquidation.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"deadline":{"text":"10 days after the end of the month (map line 56).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"formats":{"values":["XML"],"text":"An XML file prepared to KNF's main XSD schema (knf.fi.Kapitaly.xsd) and its supporting schemas (simple, abstract and enumeration types), one file per fund or sub-fund, sent as an attachment to the ESPI form 'PLIKI' to KNF's non-public DFI chancery. Files do not need a signature. KNF publishes an online XML validator, a visualiser and, for some reports, an online form that generates the XML file.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 25 września 2023 r. w sprawie okresowych sprawozdań oraz bieżących informacji dotyczących działalności i sytuacji finansowej towarzystw funduszy inwestycyjnych, funduszy inwestycyjnych i funduszy inwestycyjnych w likwidacji dostarczanych przez te podmioty Komisji Nadzoru Finansowego (regulation on periodic reports and current information of TFIs and funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"},{"title":"Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 222f, as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"}],"templates":{"count":1,"items":[{"code":"ZmianyWKapitale","name":"Changes in capital"}],"note":"Top-level data sections of the main schema knf.fi.Kapitaly.xsd valid from 2024-09 (element names with KNF's Polish labels translated). Markers for a nil report are not counted.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2024/09/xsd/knf.fi.Kapitaly.xsd"},"documents":["xsd-fi-kapitaly","page-fi-kapitaly","knf-raportowanie-page","knf-sprawozdawczosc-home","tfi-obligations-page","nss-page","nss-map-2025-06","nss-rules-2025-06","nss-technical-instruction","nss-rejected-files","nss-tfi-list","nss-fi-list","nss-likw-list","espi-page","espi-regulamin"],"validation_rules":{"published":true,"count":4,"count_basis":"xs:assert elements (XSD 1.1 business rules, each named with a code such as KAPITALY_00001) in the main schema knf.fi.Kapitaly.xsd valid from 2024-09; structure, type and enumeration checks in the supporting schemas are not counted.","where":"https://sprawozdawczosc.knf.gov.pl/nss/2024/09/xsd/knf.fi.Kapitaly.xsd","machine_readable":true,"rule_format":"XSD 1.1 schema with xs:assert assertions (main schema) and XSD type schemas","note":"KNF says the main schema defines the XML structure and the business rules that must be met. Files go through several stages of technical and content validation; KNF's online validator checks the first level (conformity with the main schema), and after sending through ESPI the firm receives a technical validation message (file status 'accepted' or 'rejected' and the result of the technical validation rules). A file that fails technical validation must be corrected.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2024/09/xsd/knf.fi.Kapitaly.xsd"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-kapitaly-fio-sfio"},"sources":["https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-kapitaly-fio-sfio","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf","https://sprawozdawczosc.knf.gov.pl/nss/2024/09/xsd/knf.fi.Kapitaly.xsd","https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"]},{"id":"fi-bilans","code":"Bilans","name":"Fund balance sheet","official_name":"Bilans funduszu","group":"Investment funds: XML data reports (NSS) (national)","status":"in force","purpose":{"text":"The fund's balance sheet: assets, liabilities, net assets, fund capital, retained income and changes in the value of investments. It is a quarterly report of investment funds and a half-yearly report of funds in liquidation.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-bilans"},"who_files":{"text":"All investment funds quarterly (map line 57); funds in liquidation half-yearly (map line 97).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"frequency":{"value":"quarterly","text":"Quarterly for investment funds; half-yearly for funds in liquidation (map lines 57, 97).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"deadline":{"text":"25 days after the end of the quarter, and 35 days after the opening of liquidation (map line 57). Funds in liquidation: 25 days from the date for which the balance sheet was drawn up (map line 97).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"formats":{"values":["XML"],"text":"An XML file prepared to KNF's main XSD schema (knf.fi.Bilans.xsd) and its supporting schemas (simple, abstract and enumeration types), one file per fund or sub-fund, sent as an attachment to the ESPI form 'PLIKI' to KNF's non-public DFI chancery. Files do not need a signature. KNF publishes an online XML validator, a visualiser and, for some reports, an online form that generates the XML file.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 25 września 2023 r. w sprawie okresowych sprawozdań oraz bieżących informacji dotyczących działalności i sytuacji finansowej towarzystw funduszy inwestycyjnych, funduszy inwestycyjnych i funduszy inwestycyjnych w likwidacji dostarczanych przez te podmioty Komisji Nadzoru Finansowego (regulation on periodic reports and current information of TFIs and funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"},{"title":"Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 222f, as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"}],"templates":{"count":7,"items":[{"code":"Aktywa","name":"Assets"},{"code":"Zobowiazania","name":"Liabilities"},{"code":"AktywaNetto","name":"Net assets"},{"code":"KapitalFunduszu","name":"Fund capital"},{"code":"DochodyZatrzymane","name":"Retained income"},{"code":"WzrostSpadekWyceny","name":"Increase (decrease) in the value of investments against purchase price"},{"code":"KapitalFunduszuIZakumulowanyWynikZOperacji","name":"Fund capital and accumulated result from operations"}],"note":"Top-level data sections of the main schema knf.fi.Bilans.xsd valid from 2024-10 (element names with KNF's Polish labels translated). Markers for a nil report are not counted.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2024/10/xsd/knf.fi.Bilans.xsd"},"documents":["xsd-fi-bilans","page-fi-bilans","knf-raportowanie-page","knf-sprawozdawczosc-home","tfi-obligations-page","nss-page","nss-map-2025-06","nss-rules-2025-06","nss-technical-instruction","nss-rejected-files","nss-tfi-list","nss-fi-list","nss-likw-list","espi-page","espi-regulamin"],"validation_rules":{"published":true,"count":7,"count_basis":"xs:assert elements (XSD 1.1 business rules, each named with a code such as BILANS_00001) in the main schema knf.fi.Bilans.xsd valid from 2024-10; structure, type and enumeration checks in the supporting schemas are not counted.","where":"https://sprawozdawczosc.knf.gov.pl/nss/2024/10/xsd/knf.fi.Bilans.xsd","machine_readable":true,"rule_format":"XSD 1.1 schema with xs:assert assertions (main schema) and XSD type schemas","note":"KNF says the main schema defines the XML structure and the business rules that must be met. Files go through several stages of technical and content validation; KNF's online validator checks the first level (conformity with the main schema), and after sending through ESPI the firm receives a technical validation message (file status 'accepted' or 'rejected' and the result of the technical validation rules). A file that fails technical validation must be corrected.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2024/10/xsd/knf.fi.Bilans.xsd"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-bilans"},"sources":["https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-bilans","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf","https://sprawozdawczosc.knf.gov.pl/nss/2024/10/xsd/knf.fi.Bilans.xsd","https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"]},{"id":"fi-rachunek-wyniku","code":"RachunekWynikuZOperacji","name":"Fund statement of operations","official_name":"Rachunek wyniku z operacji funduszu","group":"Investment funds: XML data reports (NSS) (national)","status":"in force","purpose":{"text":"The fund's statement of operations for the quarter: income, costs, costs borne by the TFI, net investment income, realised and unrealised gains and losses, corporate income tax and the result from operations.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-rachunek-wyniku-z-operacji"},"who_files":{"text":"All investment funds (map line 58, § 13 ust. 1 pkt 2).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"frequency":{"value":"quarterly","text":"Quarterly (map line 58).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"deadline":{"text":"25 days after the end of the quarter, and 35 days after the opening of liquidation (map line 58).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"formats":{"values":["XML"],"text":"An XML file prepared to KNF's main XSD schema (knf.fi.RachunekWynikuZOperacji.xsd) and its supporting schemas (simple, abstract and enumeration types), one file per fund or sub-fund, sent as an attachment to the ESPI form 'PLIKI' to KNF's non-public DFI chancery. Files do not need a signature. KNF publishes an online XML validator, a visualiser and, for some reports, an online form that generates the XML file.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 25 września 2023 r. w sprawie okresowych sprawozdań oraz bieżących informacji dotyczących działalności i sytuacji finansowej towarzystw funduszy inwestycyjnych, funduszy inwestycyjnych i funduszy inwestycyjnych w likwidacji dostarczanych przez te podmioty Komisji Nadzoru Finansowego (regulation on periodic reports and current information of TFIs and funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"},{"title":"Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 222f, as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"}],"templates":{"count":8,"items":[{"code":"Przychody","name":"Fund income"},{"code":"Koszty","name":"Fund costs"},{"code":"KosztyPokrywanePrzezTFI","name":"Costs covered by the TFI or other entitled entities"},{"code":"KosztyNetto","name":"Net fund costs"},{"code":"PrzychodyZLokatNetto","name":"Net investment income"},{"code":"ZyskStrata","name":"Realised and unrealised gain (loss)"},{"code":"CIT","name":"Corporate income tax"},{"code":"WynikZOperacji","name":"Result from operations"}],"note":"Top-level data sections of the main schema knf.fi.RachunekWynikuZOperacji.xsd valid from 2025-01 (element names with KNF's Polish labels translated). Markers for a nil report are not counted.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/01/xsd/knf.fi.RachunekWynikuZOperacji.xsd"},"documents":["xsd-fi-rachunek-wyniku","page-fi-rachunek-wyniku","knf-raportowanie-page","knf-sprawozdawczosc-home","tfi-obligations-page","nss-page","nss-map-2025-06","nss-rules-2025-06","nss-technical-instruction","nss-rejected-files","nss-tfi-list","nss-fi-list","nss-likw-list","espi-page","espi-regulamin"],"validation_rules":{"published":true,"count":9,"count_basis":"xs:assert elements (XSD 1.1 business rules, each named with a code such as RACHUNEKWYNIKUZOPERACJI_00001) in the main schema knf.fi.RachunekWynikuZOperacji.xsd valid from 2025-01; structure, type and enumeration checks in the supporting schemas are not counted.","where":"https://sprawozdawczosc.knf.gov.pl/nss/2025/01/xsd/knf.fi.RachunekWynikuZOperacji.xsd","machine_readable":true,"rule_format":"XSD 1.1 schema with xs:assert assertions (main schema) and XSD type schemas","note":"KNF says the main schema defines the XML structure and the business rules that must be met. Files go through several stages of technical and content validation; KNF's online validator checks the first level (conformity with the main schema), and after sending through ESPI the firm receives a technical validation message (file status 'accepted' or 'rejected' and the result of the technical validation rules). A file that fails technical validation must be corrected.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/01/xsd/knf.fi.RachunekWynikuZOperacji.xsd"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-rachunek-wyniku-z-operacji"},"sources":["https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-rachunek-wyniku-z-operacji","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf","https://sprawozdawczosc.knf.gov.pl/nss/2025/01/xsd/knf.fi.RachunekWynikuZOperacji.xsd","https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"]},{"id":"fi-informacja-uzupelniajaca","code":"InformacjaUzupelniajaca","name":"Supplementary information to the fund balance sheet","official_name":"Informacja uzupełniająca do bilansu funduszu","group":"Investment funds: XML data reports (NSS) (national)","status":"in force","purpose":{"text":"Supplementary information on selected balance sheet items: the fund's repo, reverse repo, buy-sell-back and sell-buy-back transactions, and the securities it has borrowed and its short sales.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-informacja-uzupelniajaca-bilans"},"who_files":{"text":"All investment funds (map line 59, § 13 ust. 1 pkt 3).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"frequency":{"value":"quarterly","text":"Quarterly (map line 59).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"deadline":{"text":"25 days after the end of the quarter, and 35 days after the opening of liquidation (map line 59).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"formats":{"values":["XML"],"text":"An XML file prepared to KNF's main XSD schema (knf.fi.InformacjaUzupelniajaca.xsd) and its supporting schemas (simple, abstract and enumeration types), one file per fund or sub-fund, sent as an attachment to the ESPI form 'PLIKI' to KNF's non-public DFI chancery. Files do not need a signature. KNF publishes an online XML validator, a visualiser and, for some reports, an online form that generates the XML file.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 25 września 2023 r. w sprawie okresowych sprawozdań oraz bieżących informacji dotyczących działalności i sytuacji finansowej towarzystw funduszy inwestycyjnych, funduszy inwestycyjnych i funduszy inwestycyjnych w likwidacji dostarczanych przez te podmioty Komisji Nadzoru Finansowego (regulation on periodic reports and current information of TFIs and funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"},{"title":"Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 222f, as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"}],"templates":{"count":2,"items":[{"code":"ZestawienieRevRepoBSBRepoSBB","name":"Statement of reverse repo/buy-sell-back and repo/sell-buy-back transactions"},{"code":"ZestawieniePozyczkiPapierowKrotkaSprzedaz","name":"Statement of securities borrowed and short sales"}],"note":"Top-level data sections of the main schema knf.fi.InformacjaUzupelniajaca.xsd valid from 2024-10 (element names with KNF's Polish labels translated). Markers for a nil report are not counted.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2024/10/xsd/knf.fi.InformacjaUzupelniajaca.xsd"},"documents":["xsd-fi-informacja-uzupelniajaca","page-fi-informacja-uzupelniajaca","knf-raportowanie-page","knf-sprawozdawczosc-home","tfi-obligations-page","nss-page","nss-map-2025-06","nss-rules-2025-06","nss-technical-instruction","nss-rejected-files","nss-tfi-list","nss-fi-list","nss-likw-list","espi-page","espi-regulamin"],"validation_rules":{"published":true,"count":2,"count_basis":"xs:assert elements (XSD 1.1 business rules, each named with a code such as INFORMACJAUZUPELNIAJACA_00001) in the main schema knf.fi.InformacjaUzupelniajaca.xsd valid from 2024-10; structure, type and enumeration checks in the supporting schemas are not counted.","where":"https://sprawozdawczosc.knf.gov.pl/nss/2024/10/xsd/knf.fi.InformacjaUzupelniajaca.xsd","machine_readable":true,"rule_format":"XSD 1.1 schema with xs:assert assertions (main schema) and XSD type schemas","note":"KNF says the main schema defines the XML structure and the business rules that must be met. Files go through several stages of technical and content validation; KNF's online validator checks the first level (conformity with the main schema), and after sending through ESPI the firm receives a technical validation message (file status 'accepted' or 'rejected' and the result of the technical validation rules). A file that fails technical validation must be corrected.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2024/10/xsd/knf.fi.InformacjaUzupelniajaca.xsd"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-informacja-uzupelniajaca-bilans"},"sources":["https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-informacja-uzupelniajaca-bilans","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf","https://sprawozdawczosc.knf.gov.pl/nss/2024/10/xsd/knf.fi.InformacjaUzupelniajaca.xsd","https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"]},{"id":"fi-dzwignia","code":"Dzwignia","name":"Fund leverage ratio","official_name":"Informacja o wskaźniku dźwigni","group":"Investment funds: XML data reports (NSS) (national)","status":"in force","purpose":{"text":"Information on the fund's leverage ratio.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-dzwignia"},"who_files":{"text":"All investment funds (map line 60, § 13 ust. 1 pkt 4).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"frequency":{"value":"quarterly","text":"Quarterly (map line 60).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"deadline":{"text":"25 days after the end of the quarter, and 35 days after the opening of liquidation (map line 60).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"formats":{"values":["XML"],"text":"An XML file prepared to KNF's main XSD schema (knf.fi.Dzwignia.xsd) and its supporting schemas (simple, abstract and enumeration types), one file per fund or sub-fund, sent as an attachment to the ESPI form 'PLIKI' to KNF's non-public DFI chancery. Files do not need a signature. KNF publishes an online XML validator, a visualiser and, for some reports, an online form that generates the XML file.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 25 września 2023 r. w sprawie okresowych sprawozdań oraz bieżących informacji dotyczących działalności i sytuacji finansowej towarzystw funduszy inwestycyjnych, funduszy inwestycyjnych i funduszy inwestycyjnych w likwidacji dostarczanych przez te podmioty Komisji Nadzoru Finansowego (regulation on periodic reports and current information of TFIs and funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"},{"title":"Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 222f, as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"}],"templates":{"count":1,"items":[{"code":"WskaznikDzwigni","name":"Leverage ratio"}],"note":"Top-level data sections of the main schema knf.fi.Dzwignia.xsd valid from 2025-01 (element names with KNF's Polish labels translated). Markers for a nil report are not counted.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/01/xsd/knf.fi.Dzwignia.xsd"},"documents":["xsd-fi-dzwignia","page-fi-dzwignia","knf-raportowanie-page","knf-sprawozdawczosc-home","tfi-obligations-page","nss-page","nss-map-2025-06","nss-rules-2025-06","nss-technical-instruction","nss-rejected-files","nss-tfi-list","nss-fi-list","nss-likw-list","espi-page","espi-regulamin"],"validation_rules":{"published":true,"count":1,"count_basis":"xs:assert elements (XSD 1.1 business rules, each named with a code such as DZWIGNIA_00001) in the main schema knf.fi.Dzwignia.xsd valid from 2025-01; structure, type and enumeration checks in the supporting schemas are not counted.","where":"https://sprawozdawczosc.knf.gov.pl/nss/2025/01/xsd/knf.fi.Dzwignia.xsd","machine_readable":true,"rule_format":"XSD 1.1 schema with xs:assert assertions (main schema) and XSD type schemas","note":"KNF says the main schema defines the XML structure and the business rules that must be met. Files go through several stages of technical and content validation; KNF's online validator checks the first level (conformity with the main schema), and after sending through ESPI the firm receives a technical validation message (file status 'accepted' or 'rejected' and the result of the technical validation rules). A file that fails technical validation must be corrected.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/01/xsd/knf.fi.Dzwignia.xsd"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-dzwignia"},"sources":["https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-dzwignia","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf","https://sprawozdawczosc.knf.gov.pl/nss/2025/01/xsd/knf.fi.Dzwignia.xsd","https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"]},{"id":"fi-produkty","code":"Produkty","name":"Products based on fund units","official_name":"Informacja o produktach FIO i SFIO","group":"Investment funds: XML data reports (NSS) (national)","status":"in force","purpose":{"text":"Information on the value of fund units bought or sold under agreements between the fund or TFI and a participant, in particular product-type agreements.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-produkty"},"who_files":{"text":"FIO and SFIO (map line 63, § 13 ust. 1 pkt 6 lit. a).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"frequency":{"value":"quarterly","text":"Quarterly (map line 63).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"deadline":{"text":"20 days after the end of the quarter, and 35 days after the opening of liquidation (map line 63).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"formats":{"values":["XML"],"text":"An XML file prepared to KNF's main XSD schema (knf.fi.Produkty.xsd) and its supporting schemas (simple, abstract and enumeration types), one file per fund or sub-fund, sent as an attachment to the ESPI form 'PLIKI' to KNF's non-public DFI chancery. Files do not need a signature. KNF publishes an online XML validator, a visualiser and, for some reports, an online form that generates the XML file.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 25 września 2023 r. w sprawie okresowych sprawozdań oraz bieżących informacji dotyczących działalności i sytuacji finansowej towarzystw funduszy inwestycyjnych, funduszy inwestycyjnych i funduszy inwestycyjnych w likwidacji dostarczanych przez te podmioty Komisji Nadzoru Finansowego (regulation on periodic reports and current information of TFIs and funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"},{"title":"Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 222f, as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"}],"templates":{"count":1,"items":[{"code":"Produkt","name":"Product"}],"note":"Top-level data sections of the main schema knf.fi.Produkty.xsd valid from 2025-01 (element names with KNF's Polish labels translated). Markers for a nil report are not counted.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/01/xsd/knf.fi.Produkty.xsd"},"documents":["xsd-fi-produkty","page-fi-produkty","knf-raportowanie-page","knf-sprawozdawczosc-home","tfi-obligations-page","nss-page","nss-map-2025-06","nss-rules-2025-06","nss-technical-instruction","nss-rejected-files","nss-tfi-list","nss-fi-list","nss-likw-list","espi-page","espi-regulamin"],"validation_rules":{"published":true,"count":0,"count_basis":"The main schema knf.fi.Produkty.xsd valid from 2025-01 contains no xs:assert business rules; only its structure, type and enumeration checks apply.","where":"https://sprawozdawczosc.knf.gov.pl/nss/2025/01/xsd/knf.fi.Produkty.xsd","machine_readable":true,"rule_format":"XSD 1.1 schema with xs:assert assertions (main schema) and XSD type schemas","note":"KNF says the main schema defines the XML structure and the business rules that must be met. Files go through several stages of technical and content validation; KNF's online validator checks the first level (conformity with the main schema), and after sending through ESPI the firm receives a technical validation message (file status 'accepted' or 'rejected' and the result of the technical validation rules). A file that fails technical validation must be corrected.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/01/xsd/knf.fi.Produkty.xsd"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-produkty"},"sources":["https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-produkty","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf","https://sprawozdawczosc.knf.gov.pl/nss/2025/01/xsd/knf.fi.Produkty.xsd","https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"]},{"id":"fi-uczestnicy","code":"Uczestnicy","name":"Fund participants","official_name":"Informacja o uczestnikach FIO i SFIO","group":"Investment funds: XML data reports (NSS) (national)","status":"in force","purpose":{"text":"Information on the participants (unit holders) of open-ended and specialist open-ended funds.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-uczestnicy"},"who_files":{"text":"FIO and SFIO (map line 64, § 13 ust. 1 pkt 6 lit. b).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"frequency":{"value":"quarterly","text":"Quarterly (map line 64).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"deadline":{"text":"By the last day of the month after the end of the quarter, and 35 days after the opening of liquidation (map line 64).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"formats":{"values":["XML"],"text":"An XML file prepared to KNF's main XSD schema (knf.fi.Uczestnicy.xsd) and its supporting schemas (simple, abstract and enumeration types), one file per fund or sub-fund, sent as an attachment to the ESPI form 'PLIKI' to KNF's non-public DFI chancery. Files do not need a signature. KNF publishes an online XML validator, a visualiser and, for some reports, an online form that generates the XML file.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 25 września 2023 r. w sprawie okresowych sprawozdań oraz bieżących informacji dotyczących działalności i sytuacji finansowej towarzystw funduszy inwestycyjnych, funduszy inwestycyjnych i funduszy inwestycyjnych w likwidacji dostarczanych przez te podmioty Komisji Nadzoru Finansowego (regulation on periodic reports and current information of TFIs and funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"},{"title":"Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 222f, as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"}],"templates":{"count":1,"items":[{"code":"Uczestnicy","name":"Fund participants"}],"note":"Top-level data sections of the main schema knf.fi.Uczestnicy.xsd valid from 2025-01 (element names with KNF's Polish labels translated). Markers for a nil report are not counted.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/01/xsd/knf.fi.Uczestnicy.xsd"},"documents":["xsd-fi-uczestnicy","page-fi-uczestnicy","knf-raportowanie-page","knf-sprawozdawczosc-home","tfi-obligations-page","nss-page","nss-map-2025-06","nss-rules-2025-06","nss-technical-instruction","nss-rejected-files","nss-tfi-list","nss-fi-list","nss-likw-list","espi-page","espi-regulamin"],"validation_rules":{"published":true,"count":0,"count_basis":"The main schema knf.fi.Uczestnicy.xsd valid from 2025-01 contains no xs:assert business rules; only its structure, type and enumeration checks apply.","where":"https://sprawozdawczosc.knf.gov.pl/nss/2025/01/xsd/knf.fi.Uczestnicy.xsd","machine_readable":true,"rule_format":"XSD 1.1 schema with xs:assert assertions (main schema) and XSD type schemas","note":"KNF says the main schema defines the XML structure and the business rules that must be met. Files go through several stages of technical and content validation; KNF's online validator checks the first level (conformity with the main schema), and after sending through ESPI the firm receives a technical validation message (file status 'accepted' or 'rejected' and the result of the technical validation rules). A file that fails technical validation must be corrected.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/01/xsd/knf.fi.Uczestnicy.xsd"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-uczestnicy"},"sources":["https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-uczestnicy","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf","https://sprawozdawczosc.knf.gov.pl/nss/2025/01/xsd/knf.fi.Uczestnicy.xsd","https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"]},{"id":"fi-dystrybucja","code":"Dystrybucja","name":"Distributors of fund units","official_name":"Informacja o podmiotach pośredniczących w zbywaniu i odkupywaniu jednostek uczestnictwa","group":"Investment funds: XML data reports (NSS) (national)","status":"in force","purpose":{"text":"Information on the entities that act as intermediaries in selling and redeeming the fund's units.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-dystrybucja"},"who_files":{"text":"FIO and SFIO (map line 66, § 14 ust. 1 pkt 2, annex 10).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"frequency":{"value":"semi-annual","text":"Half-yearly (map line 66).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"deadline":{"text":"2 months after the end of the first and the second calendar half-year (map line 66).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"formats":{"values":["XML"],"text":"An XML file prepared to KNF's main XSD schema (knf.fi.Dystrybucja.xsd) and its supporting schemas (simple, abstract and enumeration types), one file per fund or sub-fund, sent as an attachment to the ESPI form 'PLIKI' to KNF's non-public DFI chancery. Files do not need a signature. KNF publishes an online XML validator, a visualiser and, for some reports, an online form that generates the XML file.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 25 września 2023 r. w sprawie okresowych sprawozdań oraz bieżących informacji dotyczących działalności i sytuacji finansowej towarzystw funduszy inwestycyjnych, funduszy inwestycyjnych i funduszy inwestycyjnych w likwidacji dostarczanych przez te podmioty Komisji Nadzoru Finansowego (regulation on periodic reports and current information of TFIs and funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"},{"title":"Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 222f, as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"}],"templates":{"count":1,"items":[{"code":"Dystrybutor","name":"Distributor"}],"note":"Top-level data sections of the main schema knf.fi.Dystrybucja.xsd valid from 2025-09 (element names with KNF's Polish labels translated). Markers for a nil report are not counted.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/09/xsd/knf.fi.Dystrybucja.xsd"},"documents":["xsd-fi-dystrybucja","page-fi-dystrybucja","knf-raportowanie-page","knf-sprawozdawczosc-home","tfi-obligations-page","nss-page","nss-map-2025-06","nss-rules-2025-06","nss-technical-instruction","nss-rejected-files","nss-tfi-list","nss-fi-list","nss-likw-list","espi-page","espi-regulamin"],"validation_rules":{"published":true,"count":1,"count_basis":"xs:assert elements (XSD 1.1 business rules, each named with a code such as DYSTRYBUCJA_00001) in the main schema knf.fi.Dystrybucja.xsd valid from 2025-09; structure, type and enumeration checks in the supporting schemas are not counted.","where":"https://sprawozdawczosc.knf.gov.pl/nss/2025/09/xsd/knf.fi.Dystrybucja.xsd","machine_readable":true,"rule_format":"XSD 1.1 schema with xs:assert assertions (main schema) and XSD type schemas","note":"KNF says the main schema defines the XML structure and the business rules that must be met. Files go through several stages of technical and content validation; KNF's online validator checks the first level (conformity with the main schema), and after sending through ESPI the firm receives a technical validation message (file status 'accepted' or 'rejected' and the result of the technical validation rules). A file that fails technical validation must be corrected.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/09/xsd/knf.fi.Dystrybucja.xsd"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-dystrybucja"},"sources":["https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-dystrybucja","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf","https://sprawozdawczosc.knf.gov.pl/nss/2025/09/xsd/knf.fi.Dystrybucja.xsd","https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"]},{"id":"fi-dni-wyceny-fiz","code":"DniWycenyFIZ","name":"Valuation and redemption days of closed-end funds","official_name":"Informacja o dniach wyceny i wykupu certyfikatów inwestycyjnych","group":"Investment funds: XML data reports (NSS) (national)","status":"in force","status_note":{"text":"KNF published a new main schema for this report valid from 2027-01 on 30.10.2026. The 2024-01 version is recorded here as the one in force on 2026-11-11.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-dni-wyceny-fiz"},"purpose":{"text":"An annual statement of the valuation days and redemption days of a closed-end investment fund (FIZ).","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-dni-wyceny-fiz"},"who_files":{"text":"Closed-end investment funds (FIZ) (map line 68, § 15 ust. 1 pkt 2, annex 11).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"frequency":{"value":"annual","text":"Annual (map line 68).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"deadline":{"text":"By 15 January of the year the report concerns, and 7 days after a changed fund statute on these days comes into force (map line 68).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"formats":{"values":["XML"],"text":"An XML file prepared to KNF's main XSD schema (knf.fi.DniWycenyFIZ.xsd) and its supporting schemas (simple, abstract and enumeration types), one file per fund or sub-fund, sent as an attachment to the ESPI form 'PLIKI' to KNF's non-public DFI chancery. Files do not need a signature. KNF publishes an online XML validator, a visualiser and, for some reports, an online form that generates the XML file.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 25 września 2023 r. w sprawie okresowych sprawozdań oraz bieżących informacji dotyczących działalności i sytuacji finansowej towarzystw funduszy inwestycyjnych, funduszy inwestycyjnych i funduszy inwestycyjnych w likwidacji dostarczanych przez te podmioty Komisji Nadzoru Finansowego (regulation on periodic reports and current information of TFIs and funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"},{"title":"Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 222f, as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"}],"templates":{"count":2,"items":[{"code":"DniWyceny","name":"Valuation days"},{"code":"DniWykupu","name":"Redemption days"}],"note":"Top-level data sections of the main schema knf.fi.DniWycenyFIZ.xsd valid from 2024-01 (element names with KNF's Polish labels translated). Markers for a nil report are not counted.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2024/01/xsd/knf.fi.DniWycenyFIZ.xsd"},"documents":["xsd-fi-dni-wyceny-fiz","page-fi-dni-wyceny-fiz","knf-raportowanie-page","knf-sprawozdawczosc-home","tfi-obligations-page","nss-page","nss-map-2025-06","nss-rules-2025-06","nss-technical-instruction","nss-rejected-files","nss-tfi-list","nss-fi-list","nss-likw-list","espi-page","espi-regulamin","xsd-fi-dni-wyceny-fiz-2027"],"validation_rules":{"published":true,"count":2,"count_basis":"xs:assert elements (XSD 1.1 business rules, each named with a code such as DNIWYCENYFIZ_00001) in the main schema knf.fi.DniWycenyFIZ.xsd valid from 2024-01; structure, type and enumeration checks in the supporting schemas are not counted.","where":"https://sprawozdawczosc.knf.gov.pl/nss/2024/01/xsd/knf.fi.DniWycenyFIZ.xsd","machine_readable":true,"rule_format":"XSD 1.1 schema with xs:assert assertions (main schema) and XSD type schemas","note":"KNF says the main schema defines the XML structure and the business rules that must be met. Files go through several stages of technical and content validation; KNF's online validator checks the first level (conformity with the main schema), and after sending through ESPI the firm receives a technical validation message (file status 'accepted' or 'rejected' and the result of the technical validation rules). A file that fails technical validation must be corrected.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2024/01/xsd/knf.fi.DniWycenyFIZ.xsd"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-dni-wyceny-fiz"},"sources":["https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-dni-wyceny-fiz","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf","https://sprawozdawczosc.knf.gov.pl/nss/2024/01/xsd/knf.fi.DniWycenyFIZ.xsd","https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"]},{"id":"fi-likwidacje","code":"Likwidacje","name":"Liabilities, claims and costs of a fund in liquidation","official_name":"Zestawienie zobowiązań i roszczeń oraz kosztów likwidacji","group":"Investment funds: XML data reports (NSS) (national)","status":"in force","purpose":{"text":"A monthly statement of the liabilities, claims and liquidation costs of a fund in liquidation. The same file is used for the current report on the total liabilities and claims on the day after the deadline for creditors to file claims.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/likwidator/okresowe/fi-likwidacje"},"who_files":{"text":"Investment funds in liquidation, sent by the liquidator (map line 95, § 23 ust. 1 pkt 3).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"frequency":{"value":"monthly","text":"Monthly (map line 95); also a one-off current report.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"deadline":{"text":"25 days after the end of the month (map line 95).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"formats":{"values":["XML"],"text":"An XML file prepared to KNF's main XSD schema (knf.fi.Likwidacje.xsd) and its supporting schemas (simple, abstract and enumeration types), one file per fund or sub-fund, sent as an attachment to the ESPI form 'PLIKI' to KNF's non-public DFI chancery. Files do not need a signature. KNF publishes an online XML validator, a visualiser and, for some reports, an online form that generates the XML file.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 25 września 2023 r. w sprawie okresowych sprawozdań oraz bieżących informacji dotyczących działalności i sytuacji finansowej towarzystw funduszy inwestycyjnych, funduszy inwestycyjnych i funduszy inwestycyjnych w likwidacji dostarczanych przez te podmioty Komisji Nadzoru Finansowego (regulation on periodic reports and current information of TFIs and funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"},{"title":"Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 222f, as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"}],"templates":{"count":5,"items":[{"code":"Zobowiazania","name":"Liabilities and claims"},{"code":"KosztyFundusz","name":"Liquidation costs borne by the fund"},{"code":"KosztyTFIDepo","name":"Liquidation costs borne by the TFI or the depositary"},{"code":"WynagrodzenieLikwidatora","name":"Liquidator's remuneration"},{"code":"DodatkoweWyjasnienia","name":"Additional explanations"}],"note":"Top-level data sections of the main schema knf.fi.Likwidacje.xsd valid from 2025-01 (element names with KNF's Polish labels translated). Markers for a nil report are not counted.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/01/xsd/knf.fi.Likwidacje.xsd"},"documents":["xsd-fi-likwidacje","page-fi-likwidacje","knf-raportowanie-page","knf-sprawozdawczosc-home","tfi-obligations-page","nss-page","nss-map-2025-06","nss-rules-2025-06","nss-technical-instruction","nss-rejected-files","nss-tfi-list","nss-fi-list","nss-likw-list","espi-page","espi-regulamin"],"validation_rules":{"published":true,"count":6,"count_basis":"xs:assert elements (XSD 1.1 business rules, each named with a code such as LIKWIDACJE_00001) in the main schema knf.fi.Likwidacje.xsd valid from 2025-01; structure, type and enumeration checks in the supporting schemas are not counted.","where":"https://sprawozdawczosc.knf.gov.pl/nss/2025/01/xsd/knf.fi.Likwidacje.xsd","machine_readable":true,"rule_format":"XSD 1.1 schema with xs:assert assertions (main schema) and XSD type schemas","note":"KNF says the main schema defines the XML structure and the business rules that must be met. Files go through several stages of technical and content validation; KNF's online validator checks the first level (conformity with the main schema), and after sending through ESPI the firm receives a technical validation message (file status 'accepted' or 'rejected' and the result of the technical validation rules). A file that fails technical validation must be corrected.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/01/xsd/knf.fi.Likwidacje.xsd"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/likwidator/okresowe/fi-likwidacje"},"sources":["https://sprawozdawczosc.knf.gov.pl/podmioty-nss/likwidator/okresowe/fi-likwidacje","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf","https://sprawozdawczosc.knf.gov.pl/nss/2025/01/xsd/knf.fi.Likwidacje.xsd","https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"]},{"id":"tfi-annual-financial-statements","code":"BI (§ 7 ust. 1 pkt 1)","name":"Annual financial statements of an investment fund company","official_name":"Roczne sprawozdanie finansowe TFI","group":"Investment fund companies (TFI): periodic reports (national)","status":"in force","purpose":{"text":"The TFI's own audited annual financial statements, sent to KNF after the audit.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"who_files":{"text":"Investment fund companies (TFI) (map line 3).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"frequency":{"value":"annual","text":"Annual (map line 3).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"deadline":{"text":"7 working days after the audit by the statutory auditor, and no later than 15 days before the TFI's ordinary general meeting that is to approve the statements (map line 3).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"formats":{"values":["Other"],"text":"Sent through ESPI on the form 'BI' to KNF's non-public DFI chancery; documents required by other laws are attached to the ESPI form (NSS FAQ). KNF does not publish a data template for this report on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 25 września 2023 r. w sprawie okresowych sprawozdań oraz bieżących informacji dotyczących działalności i sytuacji finansowej towarzystw funduszy inwestycyjnych, funduszy inwestycyjnych i funduszy inwestycyjnych w likwidacji dostarczanych przez te podmioty Komisji Nadzoru Finansowego (regulation on periodic reports and current information of TFIs and funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"},{"title":"Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 222f, as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"}],"templates":{"count":0,"items":[],"note":"No data template: the report is a document (or set of documents) attached to the ESPI form named in the NSS map.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"documents":["knf-raportowanie-page","nss-page","nss-map-2025-06","nss-rules-2025-06","espi-page","espi-regulamin"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","note":"No validation rules published for this report on the pages checked; it is filed as a document on an ESPI form."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"sources":["https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"]},{"id":"tfi-internal-control-report","code":"BI (§ 7 ust. 1 pkt 2)","name":"Annual report on the TFI's internal control system","official_name":"Roczne sprawozdanie TFI z działalności systemu kontroli wewnętrznej","group":"Investment fund companies (TFI): periodic reports (national)","status":"in force","purpose":{"text":"The TFI's annual report on the operation of its internal control system (annex 2 of the regulation, per the NSS map).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"who_files":{"text":"Investment fund companies (TFI) (map line 4).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"frequency":{"value":"annual","text":"Annual (map line 4).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"deadline":{"text":"3 months after the end of the calendar year (map line 4).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"formats":{"values":["Other"],"text":"Sent through ESPI on the form 'BI' to KNF's non-public DFI chancery; documents required by other laws are attached to the ESPI form (NSS FAQ). KNF does not publish a data template for this report on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 25 września 2023 r. w sprawie okresowych sprawozdań oraz bieżących informacji dotyczących działalności i sytuacji finansowej towarzystw funduszy inwestycyjnych, funduszy inwestycyjnych i funduszy inwestycyjnych w likwidacji dostarczanych przez te podmioty Komisji Nadzoru Finansowego (regulation on periodic reports and current information of TFIs and funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"},{"title":"Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 222f, as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"}],"templates":{"count":0,"items":[],"note":"No data template: the report is a document (or set of documents) attached to the ESPI form named in the NSS map.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"documents":["knf-raportowanie-page","nss-page","nss-map-2025-06","nss-rules-2025-06","espi-page","espi-regulamin"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","note":"No validation rules published for this report on the pages checked; it is filed as a document on an ESPI form."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"sources":["https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"]},{"id":"tfi-capital-group-information","code":"BI (§ 7 ust. 1 pkt 3)","name":"Annual information on the TFI's capital group","official_name":"Informacja TFI o grupie kapitałowej","group":"Investment fund companies (TFI): periodic reports (national)","status":"in force","purpose":{"text":"Annual information from the TFI on the capital group it belongs to.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"who_files":{"text":"Investment fund companies (TFI) (map line 5).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"frequency":{"value":"annual","text":"Annual (map line 5).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"deadline":{"text":"3 months after the end of the calendar year (map line 5).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"formats":{"values":["Other"],"text":"Sent through ESPI on the form 'BI' to KNF's non-public DFI chancery; documents required by other laws are attached to the ESPI form (NSS FAQ). KNF does not publish a data template for this report on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 25 września 2023 r. w sprawie okresowych sprawozdań oraz bieżących informacji dotyczących działalności i sytuacji finansowej towarzystw funduszy inwestycyjnych, funduszy inwestycyjnych i funduszy inwestycyjnych w likwidacji dostarczanych przez te podmioty Komisji Nadzoru Finansowego (regulation on periodic reports and current information of TFIs and funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"},{"title":"Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 222f, as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"}],"templates":{"count":0,"items":[],"note":"No data template: the report is a document (or set of documents) attached to the ESPI form named in the NSS map.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"documents":["knf-raportowanie-page","nss-page","nss-map-2025-06","nss-rules-2025-06","espi-page","espi-regulamin"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","note":"No validation rules published for this report on the pages checked; it is filed as a document on an ESPI form."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"sources":["https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"]},{"id":"tfi-collective-portfolio-statements","code":"BI (§ 6 ust. 1, § 7 ust. 1 pkt 4)","name":"Financial statements of collective securities portfolios","official_name":"Półroczne i roczne sprawozdanie finansowe zbiorczego portfela papierów wartościowych","group":"Investment fund companies (TFI): periodic reports (national)","status":"in force","purpose":{"text":"The half-yearly and the annual financial statements of the collective securities portfolios (zbiorczy portfel papierów wartościowych) managed by the TFI.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"who_files":{"text":"Investment fund companies (TFI) that manage collective securities portfolios (map lines 2 and 6).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"frequency":{"value":"semi-annual","text":"A half-yearly and an annual statement; the map lists each as a once-a-year obligation (ROCZNA).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"deadline":{"text":"7 working days after the examination by the statutory auditor (map lines 2 and 6).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"formats":{"values":["Other"],"text":"Sent through ESPI on the form 'BI' to KNF's non-public DFI chancery; documents required by other laws are attached to the ESPI form (NSS FAQ). KNF does not publish a data template for this report on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 25 września 2023 r. w sprawie okresowych sprawozdań oraz bieżących informacji dotyczących działalności i sytuacji finansowej towarzystw funduszy inwestycyjnych, funduszy inwestycyjnych i funduszy inwestycyjnych w likwidacji dostarczanych przez te podmioty Komisji Nadzoru Finansowego (regulation on periodic reports and current information of TFIs and funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"},{"title":"Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 222f, as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"}],"templates":{"count":0,"items":[],"note":"No data template: the report is a document (or set of documents) attached to the ESPI form named in the NSS map.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"documents":["knf-raportowanie-page","nss-page","nss-map-2025-06","nss-rules-2025-06","espi-page","espi-regulamin"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","note":"No validation rules published for this report on the pages checked; it is filed as a document on an ESPI form."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"sources":["https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"]},{"id":"tfi-foreign-fund-statements","code":"BI_ZAGR","name":"Annual financial statements of a foreign fund or EU AIF managed by the TFI","official_name":"Roczne sprawozdanie finansowe funduszu zagranicznego lub unijnego AFI","group":"Investment fund companies (TFI): periodic reports (national)","status":"in force","purpose":{"text":"The annual financial statements of a foreign fund or an EU alternative investment fund managed by the TFI.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"who_files":{"text":"Investment fund companies (TFI) that manage a foreign fund or an EU AIF (map line 7).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"frequency":{"value":"annual","text":"Annual (map line 7).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"deadline":{"text":"7 working days after the audit by the statutory auditor (map line 7).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"formats":{"values":["Other"],"text":"Sent through ESPI on the form 'BI_ZAGR' to KNF's non-public DFI chancery; documents required by other laws are attached to the ESPI form (NSS FAQ). KNF does not publish a data template for this report on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 25 września 2023 r. w sprawie okresowych sprawozdań oraz bieżących informacji dotyczących działalności i sytuacji finansowej towarzystw funduszy inwestycyjnych, funduszy inwestycyjnych i funduszy inwestycyjnych w likwidacji dostarczanych przez te podmioty Komisji Nadzoru Finansowego (regulation on periodic reports and current information of TFIs and funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"},{"title":"Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 222f, as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"}],"templates":{"count":0,"items":[],"note":"No data template: the report is a document (or set of documents) attached to the ESPI form named in the NSS map.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"documents":["knf-raportowanie-page","nss-page","nss-map-2025-06","nss-rules-2025-06","espi-page","espi-regulamin"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","note":"No validation rules published for this report on the pages checked; it is filed as a document on an ESPI form."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"sources":["https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"]},{"id":"tfi-risk-management-auditor-statement","code":"BI (art. 48 ust. 2g)","name":"Auditor's statement on the TFI's risk management system","official_name":"Oświadczenie biegłego rewidenta o systemie zarządzania ryzykiem","group":"Investment fund companies (TFI): periodic reports (national)","status":"in force","purpose":{"text":"The statutory auditor's statement on the TFI's risk management system, sent once a year.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"who_files":{"text":"Investment fund companies (TFI) (map line 167, Article 48(2g) of the Act on investment funds).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"frequency":{"value":"annual","text":"Annual (map line 167).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"deadline":{"text":"Promptly after the auditor issues the statement (map line 167).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"formats":{"values":["Other"],"text":"Sent through ESPI on the form 'BI' to KNF's non-public DFI chancery; documents required by other laws are attached to the ESPI form (NSS FAQ). KNF does not publish a data template for this report on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"legal_basis":[{"title":"Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 48(2g), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"}],"templates":{"count":0,"items":[],"note":"No data template: the report is a document (or set of documents) attached to the ESPI form named in the NSS map.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"documents":["knf-raportowanie-page","nss-page","nss-map-2025-06","nss-rules-2025-06","espi-page","espi-regulamin"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","note":"No validation rules published for this report on the pages checked; it is filed as a document on an ESPI form."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"sources":["https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"]},{"id":"fi-financial-statements","code":"FI-P-R / P-FI-P-R","name":"Half-yearly and annual financial statements of investment funds","official_name":"Półroczne i roczne sprawozdanie finansowe funduszu (oraz połączone sprawozdanie finansowe funduszu z wydzielonymi subfunduszami)","group":"Investment funds: financial statements and other periodic reports (national)","status":"in force","purpose":{"text":"The fund's half-yearly financial statements with the auditor's review report and its annual financial statements with the audit report; funds with sub-funds also send combined statements, and feeder funds send the statements of their master fund.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"who_files":{"text":"Investment funds (map lines 65, 67, 69, 70 and 177 to 183); combined statements for funds with separate sub-funds; master fund statements (ESPI form BI) for feeder funds (lines 182, 183).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"frequency":{"value":"semi-annual","text":"Half-yearly and annual (the map lists each statement as a once-a-year obligation).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"deadline":{"text":"Half-yearly statements: promptly after the review, no later than the end of August. Annual statements: promptly after the audit, no later than the end of April (map lines 65, 67, 69, 70). Master fund statements: promptly (lines 182, 183).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"formats":{"values":["Other"],"text":"Sent through ESPI on the form 'FI-P-R (or P-FI-P-R for combined statements)' to KNF's non-public DFI chancery; documents required by other laws are attached to the ESPI form (NSS FAQ). KNF does not publish a data template for this report on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 25 września 2023 r. w sprawie okresowych sprawozdań oraz bieżących informacji dotyczących działalności i sytuacji finansowej towarzystw funduszy inwestycyjnych, funduszy inwestycyjnych i funduszy inwestycyjnych w likwidacji dostarczanych przez te podmioty Komisji Nadzoru Finansowego (regulation on periodic reports and current information of TFIs and funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"},{"title":"Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 222f, as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"},{"title":"Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 222(10) and (11), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"}],"templates":{"count":0,"items":[],"note":"No data template: the report is a document (or set of documents) attached to the ESPI form named in the NSS map.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"documents":["knf-raportowanie-page","nss-page","nss-map-2025-06","nss-rules-2025-06","espi-page","espi-regulamin"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","note":"No validation rules published for this report on the pages checked; it is filed as a document on an ESPI form."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"sources":["https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"]},{"id":"fi-liquidation-half-year-information","code":"BI_LIKW","name":"Half-yearly information on the state of a fund's liquidation","official_name":"Kopia informacji półrocznej o stanie likwidacji funduszu","group":"Investment funds: financial statements and other periodic reports (national)","status":"in force","purpose":{"text":"A copy of the half-yearly information on the state of the fund's liquidation that the liquidator announces.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"who_files":{"text":"Liquidators of investment funds in liquidation (map line 96).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"frequency":{"value":"semi-annual","text":"Half-yearly (map line 96).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"deadline":{"text":"4 working days from the day the liquidator announces the information (map line 96).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"formats":{"values":["Other"],"text":"Sent through ESPI on the form 'BI_LIKW' to KNF's non-public DFI chancery; documents required by other laws are attached to the ESPI form (NSS FAQ). KNF does not publish a data template for this report on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 25 września 2023 r. w sprawie okresowych sprawozdań oraz bieżących informacji dotyczących działalności i sytuacji finansowej towarzystw funduszy inwestycyjnych, funduszy inwestycyjnych i funduszy inwestycyjnych w likwidacji dostarczanych przez te podmioty Komisji Nadzoru Finansowego (regulation on periodic reports and current information of TFIs and funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania"},{"title":"Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 222f, as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf"}],"templates":{"count":0,"items":[],"note":"No data template: the report is a document (or set of documents) attached to the ESPI form named in the NSS map.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"documents":["knf-raportowanie-page","nss-page","nss-map-2025-06","nss-rules-2025-06","espi-page","espi-regulamin"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","note":"No validation rules published for this report on the pages checked; it is filed as a document on an ESPI form."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"sources":["https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","https://sprawozdawczosc.knf.gov.pl/podmioty-nss/likwidator"]},{"id":"fiz-issuer-periodic-reports","code":"FIZ-Q-E / FIZ-P-R-E","name":"Periodic issuer reports of closed-end funds","official_name":"Raport kwartalny, półroczny i roczny emitenta","group":"Investment funds: financial statements and other periodic reports (national)","status":"in force","purpose":{"text":"The quarterly, half-yearly and annual issuer reports of closed-end investment funds that are securities issuers, under the regulation on current and periodic information of securities issuers (as named in the NSS map).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"who_files":{"text":"Investment funds that are issuers (map lines 148 to 150).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"frequency":{"value":"quarterly","text":"Quarterly, half-yearly and annual reports (map lines 148 to 150).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"deadline":{"text":"On the dates the issuer sets in its current report on fixed reporting dates. Quarterly reports for the first three quarters no later than 35 days after the quarter end and the last quarter no later than 45 days after it; the half-yearly report no later than two months after the end of the first half of the financial year; the annual report no later than four months after the balance sheet date and 15 days before the meeting that approves the annual statements (map lines 148 to 150).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"formats":{"values":["Other"],"text":"Sent through ESPI on the forms FIZ-Q-E (quarterly) and FIZ-P-R-E (half-yearly and annual) to the public GPW chancery (map lines 148 to 150).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"legal_basis":[{"title":"Rozporządzenie w sprawie informacji bieżących i okresowych przekazywanych przez emitentów papierów wartościowych (regulation on current and periodic information of securities issuers), as named in the NSS map","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"}],"templates":{"count":0,"items":[],"note":"No data template: the report is a document (or set of documents) attached to the ESPI form named in the NSS map.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"documents":["knf-raportowanie-page","nss-page","nss-map-2025-06","nss-rules-2025-06","espi-page","espi-regulamin"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","note":"No validation rules published for this report on the pages checked; it is filed as a document on an ESPI form."},"public_data":{"level":"firm-level","published_by":"firm","text":"The NSS map routes these reports to the public GPW chancery of ESPI, the channel for issuer reports made public; KNF does not republish them on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"sources":["https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"]},{"id":"aifmd-aif-report","code":"DATAIF","name":"AIFMD report on each alternative investment fund (DATAIF)","official_name":"Okresowe sprawozdanie AFI / ZAFI (art. 222c ustawy o funduszach inwestycyjnych)","group":"Alternative investment fund managers: AIFMD reporting (EU, ESMA)","status":"in force","purpose":{"text":"The periodic AIFMD report on each alternative investment fund the manager manages, in the format of Annex IV to Delegated Regulation 231/2013. The content is set by EU law and ESMA.","source":"https://www.knf.gov.pl/dla_rynku/espi"},"who_files":{"text":"Investment fund companies (TFI) acting as alternative investment fund managers (NSS map line 185) and managers of alternative investment companies (ZASI) (ZASI obligations list).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"frequency":{"value":"varies","text":"Quarterly, half-yearly or annual depending on whether the manager meets certain criteria (NSS map: 'zależna od spełniania określonych kryteriów'; ZASI list: 'kwartalna, półroczna lub roczna').","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"deadline":{"text":"As soon as possible and no later than one month after the end of the period the report covers, with exceptions (NSS map line 185); one month after the end of the period (ZASI list).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"formats":{"values":["XML"],"text":"XML file (DATAIF) to ESMA's AIFMD XSD, attached to the ESPI form ZAFI_222c and sent to the non-public ZAFI chancery (NSS map) or the ZASI chancery (ZASI list).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"legal_basis":[{"title":"Directive 2011/61/EU (AIFMD)","url":"https://eur-lex.europa.eu/eli/dir/2011/61/oj/eng"},{"title":"Commission Delegated Regulation (EU) No 231/2013, Annex IV (reporting templates)","url":"https://eur-lex.europa.eu/eli/reg_del/2013/231/oj/eng"},{"title":"Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 222c, as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"}],"templates":{"count":0,"items":[],"note":"EU return: the templates (Annex IV of Delegated Regulation 231/2013) and the XSD are ESMA's. No EBA or EIOPA entry applies.","source":"https://www.knf.gov.pl/dla_rynku/espi"},"documents":["espi-page","zafi-xsd-esma-2013-1361","zafi-technical-guidance-esma-2013-1358","zafi-validation-rules","nss-map-2025-06","zasi-obligations-list","zasi-reporting-page","espi-regulamin"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the reporting rules are ESMA's AIFMD technical guidance and XSD (ESMA/2013/1358 and ESMA/2013/1361), which KNF republishes.","where":"https://www.knf.gov.pl/knf/pl/komponenty/img/2013-ITMG-65_opis_regul_walidacyjnych_plik%C3%B3w_DATMAN_i_DATAIF_ENG_V1_87923.6_87923.xlsx","machine_readable":true,"rule_format":"ESMA XSD schemas and an Excel description of field formats","note":"KNF publishes ESMA's XSD schemas (version 1.2), ESMA's technical guidance and a workbook describing the validation of DATMAN and DATAIF files. No national checks beyond these are described.","source":"https://www.knf.gov.pl/dla_rynku/espi"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/dla_rynku/espi"},"sources":["https://www.knf.gov.pl/dla_rynku/espi","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"]},{"id":"aifmd-aifm-report","code":"DATMAN","name":"AIFMD report on the alternative investment fund manager (DATMAN)","official_name":"Okresowe sprawozdanie AFI / ZAFI (art. 222c ustawy o funduszach inwestycyjnych)","group":"Alternative investment fund managers: AIFMD reporting (EU, ESMA)","status":"in force","purpose":{"text":"The periodic AIFMD report on the alternative investment fund manager itself, in the format of Annex IV to Delegated Regulation 231/2013. The content is set by EU law and ESMA.","source":"https://www.knf.gov.pl/dla_rynku/espi"},"who_files":{"text":"Investment fund companies (TFI) acting as alternative investment fund managers (NSS map line 186) and managers of alternative investment companies (ZASI) (ZASI obligations list).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"frequency":{"value":"varies","text":"Quarterly, half-yearly or annual depending on whether the manager meets certain criteria (NSS map: 'zależna od spełniania określonych kryteriów'; ZASI list: 'kwartalna, półroczna lub roczna').","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"deadline":{"text":"As soon as possible and no later than one month after the end of the period the report covers, with exceptions (NSS map line 186); one month after the end of the period (ZASI list).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"formats":{"values":["XML"],"text":"XML file (DATMAN) to ESMA's AIFMD XSD, attached to the ESPI form ZAFI_222c and sent to the non-public ZAFI chancery (NSS map) or the ZASI chancery (ZASI list).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"legal_basis":[{"title":"Directive 2011/61/EU (AIFMD)","url":"https://eur-lex.europa.eu/eli/dir/2011/61/oj/eng"},{"title":"Commission Delegated Regulation (EU) No 231/2013, Annex IV (reporting templates)","url":"https://eur-lex.europa.eu/eli/reg_del/2013/231/oj/eng"},{"title":"Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 222c, as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"}],"templates":{"count":0,"items":[],"note":"EU return: the templates (Annex IV of Delegated Regulation 231/2013) and the XSD are ESMA's. No EBA or EIOPA entry applies.","source":"https://www.knf.gov.pl/dla_rynku/espi"},"documents":["espi-page","zafi-xsd-esma-2013-1361","zafi-technical-guidance-esma-2013-1358","zafi-validation-rules","nss-map-2025-06","zasi-obligations-list","zasi-reporting-page","espi-regulamin"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the reporting rules are ESMA's AIFMD technical guidance and XSD (ESMA/2013/1358 and ESMA/2013/1361), which KNF republishes.","where":"https://www.knf.gov.pl/knf/pl/komponenty/img/2013-ITMG-65_opis_regul_walidacyjnych_plik%C3%B3w_DATMAN_i_DATAIF_ENG_V1_87923.6_87923.xlsx","machine_readable":true,"rule_format":"ESMA XSD schemas and an Excel description of field formats","note":"KNF publishes ESMA's XSD schemas (version 1.2), ESMA's technical guidance and a workbook describing the validation of DATMAN and DATAIF files. No national checks beyond these are described.","source":"https://www.knf.gov.pl/dla_rynku/espi"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/dla_rynku/espi"},"sources":["https://www.knf.gov.pl/dla_rynku/espi","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"]},{"id":"aif-annual-report","code":"ZAFI_222d","name":"Annual report of an alternative investment fund","official_name":"Sprawozdanie roczne AFI (art. 222d ustawy o funduszach inwestycyjnych)","group":"Alternative investment funds: annual reports (national)","status":"in force","purpose":{"text":"The annual report of each alternative investment fund (AIF) managed, under Article 222d of the Act on investment funds; for ASI, the annual report of the alternative investment company.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"who_files":{"text":"Investment fund companies acting as AIF managers, for each AIF and each EU AIF they manage (NSS map lines 187, 188); managers of alternative investment companies for each ASI (ZASI list).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"frequency":{"value":"annual","text":"Annual (NSS map lines 187, 188; ZASI list).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"deadline":{"text":"4 months after the end of the financial year for a fund, 6 months for an EU AIF (NSS map lines 187, 188); 6 months after the end of the financial year for an ASI (ZASI list).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"formats":{"values":["Other"],"text":"Sent through ESPI on the form ZAFI_222d to the non-public ZAFI chancery (NSS map) or ZASI chancery (ZASI list).","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"legal_basis":[{"title":"Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 222d, as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"}],"templates":{"count":0,"items":[],"note":"No data template: the report is a document (or set of documents) attached to the ESPI form named in the NSS map.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"documents":["nss-map-2025-06","zasi-obligations-list","espi-page"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","note":"No validation rules published for this report on the pages checked; it is filed as a document on an ESPI form."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"},"sources":["https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"]},{"id":"zasi-monthly-report","code":"ZM","name":"Monthly report of a manager of alternative investment companies","official_name":"Sprawozdanie miesięczne zarządzającego ASI","group":"Managers of alternative investment companies (ZASI): periodic reports (national)","status":"in force","purpose":{"text":"The monthly report of a manager of alternative investment companies (ZASI) under § 4(1) of the ZASI regulation.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"who_files":{"text":"Managers of alternative investment companies (ZASI) (ZASI list).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"frequency":{"value":"monthly","text":"Monthly (ZASI list).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"deadline":{"text":"20 days after the end of the month (ZASI list).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"formats":{"values":["Other"],"text":"ESPI form 'ZM' sent to the ZASI chancery after logging in as the system operator representing the ASI manager (ZASI list and page).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 6 marca 2018 r. w sprawie okresowych sprawozdań i informacji dotyczących działalności i sytuacji finansowej zarządzających ASI dostarczanych przez te podmioty Komisji Nadzoru Finansowego (regulation on periodic reports of ASI managers), as named in KNF's ZASI list","url":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"}],"templates":{"count":0,"items":[],"note":"No data template published on the pages checked; the report is sent on the ESPI form named in the ZASI list.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"documents":["zasi-reporting-page","zasi-reporting-rules","zasi-obligations-list","espi-page","espi-regulamin"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx","note":"No validation rules for this return were found on the pages checked."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"sources":["https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx","https://www.knf.gov.pl/komunikacja/raportowanie/obowiazki_informacyjne_ZASI"]},{"id":"zasi-quarterly-information","code":"ZAFI_222c (§ 5 ust. 1)","name":"Quarterly information on the activity of a ZASI","official_name":"Informacje kwartalne dotyczące działalności zarządzającego ASI","group":"Managers of alternative investment companies (ZASI): periodic reports (national)","status":"in force","purpose":{"text":"Quarterly information on the activity of the manager of alternative investment companies under § 5(1) of the ZASI regulation.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"who_files":{"text":"Managers of alternative investment companies (ZASI) (ZASI list).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"frequency":{"value":"quarterly","text":"Quarterly (ZASI list).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"deadline":{"text":"35 days after the end of the period the report covers (ZASI list).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"formats":{"values":["Other"],"text":"ESPI form 'ZAFI_222c' sent to the ZASI chancery after logging in as the system operator representing the ASI manager (ZASI list and page).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 6 marca 2018 r. w sprawie okresowych sprawozdań i informacji dotyczących działalności i sytuacji finansowej zarządzających ASI dostarczanych przez te podmioty Komisji Nadzoru Finansowego (regulation on periodic reports of ASI managers), as named in KNF's ZASI list","url":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"}],"templates":{"count":0,"items":[],"note":"No data template published on the pages checked; the report is sent on the ESPI form named in the ZASI list.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"documents":["zasi-reporting-page","zasi-reporting-rules","zasi-obligations-list","espi-page","espi-regulamin"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx","note":"No validation rules for this return were found on the pages checked."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"sources":["https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"]},{"id":"zasi-annual-financial-statements","code":"ZAFI_222d (§ 4 ust. 3)","name":"Annual financial statements of a ZASI","official_name":"Roczne sprawozdanie finansowe zarządzającego ASI","group":"Managers of alternative investment companies (ZASI): periodic reports (national)","status":"in force","purpose":{"text":"The manager's audited annual financial statements under § 4(3) of the ZASI regulation.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"who_files":{"text":"Managers of alternative investment companies (ZASI) (ZASI list).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"frequency":{"value":"annual","text":"Annual (ZASI list).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"deadline":{"text":"7 days from receiving the auditor's report, and no later than 15 days before the shareholders' or general meeting of the ZASI that is to approve them (ZASI list).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"formats":{"values":["Other"],"text":"ESPI form 'ZAFI_222d' sent to the ZASI chancery after logging in as the system operator representing the ASI manager (ZASI list and page).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 6 marca 2018 r. w sprawie okresowych sprawozdań i informacji dotyczących działalności i sytuacji finansowej zarządzających ASI dostarczanych przez te podmioty Komisji Nadzoru Finansowego (regulation on periodic reports of ASI managers), as named in KNF's ZASI list","url":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"}],"templates":{"count":0,"items":[],"note":"No data template published on the pages checked; the report is sent on the ESPI form named in the ZASI list.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"documents":["zasi-reporting-page","zasi-reporting-rules","zasi-obligations-list","espi-page","espi-regulamin"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx","note":"No validation rules for this return were found on the pages checked."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"sources":["https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"]},{"id":"zasi-annual-control-reports","code":"ZAFI_222d (§ 6)","name":"Annual reports on a ZASI's risk management, compliance and internal audit","official_name":"Sprawozdania roczne zarządzającego ASI z funkcjonowania systemu zarządzania ryzykiem, nadzoru zgodności z prawem i audytu wewnętrznego","group":"Managers of alternative investment companies (ZASI): periodic reports (national)","status":"in force","purpose":{"text":"Three annual reports of the manager: on the functioning of its risk management system (§ 6(1)), on its compliance function (§ 6(2)) and on its internal audit system (§ 6(3)).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"who_files":{"text":"Managers of alternative investment companies (ZASI) (ZASI list).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"frequency":{"value":"annual","text":"Annual (ZASI list).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"deadline":{"text":"1 month after the end of the calendar year (ZASI list).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"formats":{"values":["Other"],"text":"ESPI form 'ZAFI_222d' sent to the ZASI chancery after logging in as the system operator representing the ASI manager (ZASI list and page).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 6 marca 2018 r. w sprawie okresowych sprawozdań i informacji dotyczących działalności i sytuacji finansowej zarządzających ASI dostarczanych przez te podmioty Komisji Nadzoru Finansowego (regulation on periodic reports of ASI managers), as named in KNF's ZASI list","url":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"}],"templates":{"count":3,"items":[{"code":"§ 6 ust. 1","name":"Annual report on the functioning of the risk management system"},{"code":"§ 6 ust. 2","name":"Annual report on the compliance function"},{"code":"§ 6 ust. 3","name":"Annual report on the functioning of the internal audit system"}],"note":"The three reports listed in the ZASI list; KNF publishes no template for them.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"documents":["zasi-reporting-page","zasi-reporting-rules","zasi-obligations-list","espi-page","espi-regulamin"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx","note":"No validation rules for this return were found on the pages checked."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"sources":["https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"]},{"id":"zasi-annex-iv-supplementary-information","code":"ZAFI_222c (rozporządzenie ZAFI)","name":"Supplementary information to the AIFMD Annex IV reports","official_name":"Informacje uzupełniające zakres informacji, jakie należy zamieszczać w formularzach sprawozdawczych z załącznika IV do rozporządzenia 231/2013","group":"Managers of alternative investment companies (ZASI): periodic reports (national)","status":"in force","purpose":{"text":"National information supplementing the content of the AIFMD reporting templates in Annex IV to Delegated Regulation 231/2013, under § 3(1) and (6) of the 2016 regulation supplementing the reporting duties of AIF managers.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"who_files":{"text":"Managers of alternative investment companies (ZASI) (ZASI list).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"frequency":{"value":"varies","text":"Quarterly, half-yearly or annual (ZASI list).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"deadline":{"text":"1 month after the end of the period the report covers (ZASI list).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"formats":{"values":["Other"],"text":"ESPI form 'ZAFI_222c' sent to the ZASI chancery after logging in as the system operator representing the ASI manager (ZASI list and page).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"legal_basis":[{"title":"Rozporządzenie Ministra Rozwoju i Finansów z dnia 9 grudnia 2016 r. w sprawie uzupełnienia obowiązków informacyjnych zarządzających alternatywnymi funduszami inwestycyjnymi (regulation supplementing the reporting duties of AIF managers), as named in KNF's ZASI list","url":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"}],"templates":{"count":0,"items":[],"note":"No data template published on the pages checked; the report is sent on the ESPI form named in the ZASI list.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"documents":["zasi-reporting-page","zasi-reporting-rules","zasi-obligations-list","espi-page","espi-regulamin"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx","note":"No validation rules for this return were found on the pages checked."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"},"sources":["https://www.knf.gov.pl/knf/pl/komponenty/img/Zestawienie_obowiazkow_informacyjnych_ZASI_i_formy_ich_realizacji_87465.xlsx"]},{"id":"ofe-pf-files","code":"PF","name":"Open pension fund valuation-day data files (PF)","official_name":"Pliki typu PF (otwarte fundusze emerytalne)","group":"Pension funds and pension fund companies (OFE, DFE, PTE) (national)","status":"in force","purpose":{"text":"Daily data on each open pension fund (OFE) for each valuation day: balance sheet with notes, investment portfolio (equities, debt instruments, bank deposits), valid orders, transactions concluded, deposits, accounting unit holdings, profit and loss account and notes, costs covered by the PTE, liabilities incurred and breaches of investment limits.","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_PF_ver_6_3_1_od_2026-08-01.pdf"},"who_files":{"text":"General pension fund companies (PTE) for the open pension funds (OFE) they manage (PF format; OFE, DFE and PTE reporting page).","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_PF_ver_6_3_1_od_2026-08-01.pdf"},"frequency":{"value":"daily","text":"For each valuation day (dzień wyceny T); PF27 is a current report sent after an event.","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_PF_ver_6_3_1_od_2026-08-01.pdf"},"deadline":{"text":"The set of 14 files PF01 to PF23 for valuation day T by 9:30 on the day falling 2 working days after T. PF27 (breach of investment limits) on the next working day after the event (PF format, section 2).","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_PF_ver_6_3_1_od_2026-08-01.pdf"},"formats":{"values":["Flat file"],"text":"ASCII text files in the WIN 1250 code page, one record per line, every field ended by '|', with a header record (NAG) and a footer record (STP) carrying the record count and a checksum; one file type per record type (PF01 to PF27). Sent with the Data Transmission Application (ATD) in the KNF Portal; in an emergency by password-protected e-mail to dff@knf.gov.pl or on a data carrier.","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_PF_ver_6_3_1_od_2026-08-01.pdf"},"legal_basis":[{"title":"Ustawa z dnia 28 sierpnia 1997 r. o organizacji i funkcjonowaniu funduszy emerytalnych (Act on the organisation and operation of pension funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/podmioty/instytucje-zarzadzajace-dfe-i-ofe"},{"title":"Rozporządzenie Rady Ministrów z dnia 23 stycznia 2014 r. w sprawie obowiązków informacyjnych funduszy emerytalnych (regulation on the reporting duties of pension funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/podmioty/instytucje-zarzadzajace-dfe-i-ofe"}],"templates":{"count":15,"items":[{"code":"PF01","name":"Balance sheet with notes"},{"code":"PF02","name":"Investment portfolio: equity instruments and related rights"},{"code":"PF03","name":"Investment portfolio: debt instruments"},{"code":"PF04","name":"Investment portfolio: bank deposits"},{"code":"PF05","name":"Valid orders"},{"code":"PF06","name":"Transactions concluded"},{"code":"PF14","name":"Bank deposits"},{"code":"PF15","name":"Accounting unit holdings"},{"code":"PF16","name":"Profit and loss account"},{"code":"PF17","name":"Notes to the profit and loss account: investment income and operating costs"},{"code":"PF19","name":"Notes to the profit and loss account: realised and unrealised gain (loss)"},{"code":"PF20","name":"Notes to the profit and loss account: fees to the PTE and the depositary"},{"code":"PF21","name":"Off-balance-sheet record of fund costs covered by the PTE"},{"code":"PF23","name":"Liabilities incurred"},{"code":"PF27","name":"Breaches of investment limits"}],"note":"The list of PF files in section 2.7 of the PF format, version 6.3.1.","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_PF_ver_6_3_1_od_2026-08-01.pdf"},"documents":["format-pf","ofe-dfe-pte-reporting-page","snp-entity-codes","snp-investment-categories","portal-knf-page","portal-knf-rules","portal-knf-abc"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted: the format document gives the record layout and field rules in prose and tables, not a numbered list of checks.","where":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_PF_ver_6_3_1_od_2026-08-01.pdf","machine_readable":false,"rule_format":"Record layouts, field types and general rules in the PDF format document","note":"The PF format sets the field types, the header and footer records, the record count and the file checksum; corrections are sent as a full corrected file.","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_PF_ver_6_3_1_od_2026-08-01.pdf"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty/instytucje-zarzadzajace-dfe-i-ofe"},"sources":["https://sprawozdawczosc.knf.gov.pl/podmioty/instytucje-zarzadzajace-dfe-i-ofe","https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_PF_ver_6_3_1_od_2026-08-01.pdf"]},{"id":"dfe-df-files","code":"DF","name":"Voluntary pension fund data files (DF)","official_name":"Pliki typu DF (dobrowolne fundusze emerytalne)","group":"Pension funds and pension fund companies (OFE, DFE, PTE) (national)","status":"in force","purpose":{"text":"Quarterly data on each voluntary pension fund (DFE): balance sheet with notes, investment portfolio, transactions concluded, deposits and buy-sell-back transactions, profit and loss account with notes, liabilities incurred and changes in equity, with a daily file on accounting unit holdings and a current file on breaches of investment limits.","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DF_ver_2_1_1_od_2026-08-01.pdf"},"who_files":{"text":"General pension fund companies (PTE) for the voluntary pension funds (DFE) they manage (DF format).","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DF_ver_2_1_1_od_2026-08-01.pdf"},"frequency":{"value":"quarterly","text":"Quarterly, except DF15 (daily) and DF27 (current) (DF format, section 2).","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DF_ver_2_1_1_od_2026-08-01.pdf"},"deadline":{"text":"15 working days after the end of the quarter; DF15 promptly after it is prepared; DF27 on the next working day after the event (DF format, section 2).","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DF_ver_2_1_1_od_2026-08-01.pdf"},"formats":{"values":["Flat file"],"text":"ASCII text files in the WIN 1250 code page, one record per line, every field ended by '|', with a header record (NAG) and a footer record (STP) carrying the record count and a checksum; one file type per record type (DF01 to DF27). Sent with the Data Transmission Application (ATD) in the KNF Portal; in an emergency by password-protected e-mail to dff@knf.gov.pl or on a data carrier.","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DF_ver_2_1_1_od_2026-08-01.pdf"},"legal_basis":[{"title":"Ustawa z dnia 28 sierpnia 1997 r. o organizacji i funkcjonowaniu funduszy emerytalnych (Act on the organisation and operation of pension funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/podmioty/instytucje-zarzadzajace-dfe-i-ofe"},{"title":"Rozporządzenie Rady Ministrów z dnia 23 stycznia 2014 r. w sprawie obowiązków informacyjnych funduszy emerytalnych (regulation on the reporting duties of pension funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/podmioty/instytucje-zarzadzajace-dfe-i-ofe"}],"templates":{"count":14,"items":[{"code":"DF01","name":"Balance sheet with notes"},{"code":"DF02","name":"Investment portfolio: equity instruments and related rights (for target-date DFE also standardised derivatives)"},{"code":"DF03","name":"Investment portfolio: debt instruments"},{"code":"DF04","name":"Investment portfolio: bank deposits (for target-date DFE also non-standardised derivatives)"},{"code":"DF06","name":"Transactions concluded (for target-date DFE also standardised derivatives)"},{"code":"DF14","name":"Bank deposits and buy-sell-back transactions (for target-date DFE also non-standardised derivative transactions)"},{"code":"DF15","name":"Accounting unit holdings"},{"code":"DF16","name":"Profit and loss account"},{"code":"DF17","name":"Notes to the profit and loss account: investment income and operating costs"},{"code":"DF19","name":"Notes to the profit and loss account: realised and unrealised gain (loss)"},{"code":"DF20","name":"Notes to the profit and loss account: fees to the PTE and the depositary"},{"code":"DF23","name":"Liabilities incurred"},{"code":"DF26","name":"Statement of changes in equity"},{"code":"DF27","name":"Breaches of investment limits"}],"note":"The 14 DF files listed in section 2.7 of the DF format, version 2.1.1.","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DF_ver_2_1_1_od_2026-08-01.pdf"},"documents":["format-df","ofe-dfe-pte-reporting-page","snp-entity-codes","snp-investment-categories","portal-knf-page","portal-knf-rules","portal-knf-abc"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted: the format document gives the record layout and field rules in prose and tables, not a numbered list of checks.","where":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DF_ver_2_1_1_od_2026-08-01.pdf","machine_readable":false,"rule_format":"Record layouts, field types and general rules in the PDF format document","note":"The DF format sets the field types, the header and footer records, the record count and the file checksum; corrections are sent as a full corrected file.","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DF_ver_2_1_1_od_2026-08-01.pdf"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty/instytucje-zarzadzajace-dfe-i-ofe"},"sources":["https://sprawozdawczosc.knf.gov.pl/podmioty/instytucje-zarzadzajace-dfe-i-ofe","https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DF_ver_2_1_1_od_2026-08-01.pdf"]},{"id":"pte-dn-files","code":"DN","name":"Pension fund member, contribution and transfer files (DN)","official_name":"Pliki typu DN (fundusze zarządzane przez PTE)","group":"Pension funds and pension fund companies (OFE, DFE, PTE) (national)","status":"in force","purpose":{"text":"Data on the funds managed by PTEs: number of contracts, conversions and redemptions, contributions, external and internal transfers, members' capital, number of OFE and DFE members and number of accounts.","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DN_ver_4_1_2_od_2026-08-01.pdf"},"who_files":{"text":"General pension fund companies (PTE) for the funds they manage (DN format).","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DN_ver_4_1_2_od_2026-08-01.pdf"},"frequency":{"value":"varies","text":"Nine DN reports: monthly (DN01, DN21, DN33), quarterly (DN12, DN13, DN22, DN25) and current (DN05, DN09) (DN format).","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DN_ver_4_1_2_od_2026-08-01.pdf"},"deadline":{"text":"DN01: 15 days after the last day of the month. DN21 and DN33: by the 2nd working day of the next month. DN22 and DN25: 30 days after the end of the quarter. DN12: by the 2nd working day after the transfer payment (made on the last working day of February, May, August and November). DN13: by the 2nd working day after the last working day of February, May, August and November. DN05 and DN09: on the first working day after the event (DN format).","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DN_ver_4_1_2_od_2026-08-01.pdf"},"formats":{"values":["Flat file"],"text":"ASCII text files in the WIN 1250 code page, one record per line, every field ended by '|', with a header record (NAG) and a footer record (STP) carrying the record count and a checksum; one file type per record type (DN01 to DN33). Sent with the Data Transmission Application (ATD) in the KNF Portal; in an emergency by password-protected e-mail to dff@knf.gov.pl or on a data carrier.","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DN_ver_4_1_2_od_2026-08-01.pdf"},"legal_basis":[{"title":"Ustawa z dnia 28 sierpnia 1997 r. o organizacji i funkcjonowaniu funduszy emerytalnych (Act on the organisation and operation of pension funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/podmioty/instytucje-zarzadzajace-dfe-i-ofe"},{"title":"Rozporządzenie Rady Ministrów z dnia 23 stycznia 2014 r. w sprawie obowiązków informacyjnych funduszy emerytalnych (regulation on the reporting duties of pension funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/podmioty/instytucje-zarzadzajace-dfe-i-ofe"}],"templates":{"count":9,"items":[{"code":"DN01","name":"Number of contracts"},{"code":"DN05","name":"Conversions and redemptions"},{"code":"DN09","name":"Contributions"},{"code":"DN12","name":"External transfers"},{"code":"DN13","name":"Internal transfers"},{"code":"DN21","name":"Members' capital"},{"code":"DN22","name":"Number of OFE members"},{"code":"DN25","name":"Number of DFE members"},{"code":"DN33","name":"Number of accounts"}],"note":"The nine DN files listed in section 2.7 of the DN format, version 4.1.2.","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DN_ver_4_1_2_od_2026-08-01.pdf"},"documents":["format-dn","ofe-dfe-pte-reporting-page","snp-entity-codes","snp-investment-categories","portal-knf-page","portal-knf-rules","portal-knf-abc"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted: the format document gives the record layout and field rules in prose and tables, not a numbered list of checks.","where":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DN_ver_4_1_2_od_2026-08-01.pdf","machine_readable":false,"rule_format":"Record layouts, field types and general rules in the PDF format document","note":"The DN format sets the field types, the header and footer records, the record count and the file checksum; corrections are sent as a full corrected file.","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DN_ver_4_1_2_od_2026-08-01.pdf"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty/instytucje-zarzadzajace-dfe-i-ofe"},"sources":["https://sprawozdawczosc.knf.gov.pl/podmioty/instytucje-zarzadzajace-dfe-i-ofe","https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DN_ver_4_1_2_od_2026-08-01.pdf"]},{"id":"pte-dp-files","code":"DP","name":"Pension fund company data files (DP)","official_name":"Pliki typu DP (powszechne towarzystwa emerytalne)","group":"Pension funds and pension fund companies (OFE, DFE, PTE) (national)","status":"in force","purpose":{"text":"Quarterly data on the general pension fund company (PTE) itself: balance sheet and profit and loss account, remuneration, secured and contingent liabilities, receivables, liabilities and transactions with related parties and share capital, plus a current file on votes at general meetings.","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DP_ver_5_1_1_od_2026-08-01.pdf"},"who_files":{"text":"General pension fund companies (PTE) (DP format).","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DP_ver_5_1_1_od_2026-08-01.pdf"},"frequency":{"value":"quarterly","text":"DP01 to DP07 quarterly; DP10 current (DP format, section 2).","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DP_ver_5_1_1_od_2026-08-01.pdf"},"deadline":{"text":"21 days after the end of the quarter; DP10 no later than the next working day after the event (DP format, section 2).","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DP_ver_5_1_1_od_2026-08-01.pdf"},"formats":{"values":["Flat file"],"text":"ASCII text files in the WIN 1250 code page, one record per line, every field ended by '|', with a header record (NAG) and a footer record (STP) carrying the record count and a checksum; one file type per record type (DP01 to DP10). Sent with the Data Transmission Application (ATD) in the KNF Portal; in an emergency by password-protected e-mail to dff@knf.gov.pl or on a data carrier.","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DP_ver_5_1_1_od_2026-08-01.pdf"},"legal_basis":[{"title":"Ustawa z dnia 28 sierpnia 1997 r. o organizacji i funkcjonowaniu funduszy emerytalnych (Act on the organisation and operation of pension funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/podmioty/instytucje-zarzadzajace-dfe-i-ofe"},{"title":"Rozporządzenie Rady Ministrów z dnia 23 stycznia 2014 r. w sprawie obowiązków informacyjnych funduszy emerytalnych (regulation on the reporting duties of pension funds), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/podmioty/instytucje-zarzadzajace-dfe-i-ofe"}],"templates":{"count":8,"items":[{"code":"DP01","name":"Balance sheet and profit and loss account"},{"code":"DP02","name":"Remuneration"},{"code":"DP03","name":"Secured liabilities"},{"code":"DP04","name":"Contingent liabilities"},{"code":"DP05","name":"Receivables and liabilities of the PTE towards related entities"},{"code":"DP06","name":"Transactions with related entities"},{"code":"DP07","name":"Share capital"},{"code":"DP10","name":"Votes at general meetings"}],"note":"The eight DP files listed in section 2.7 of the DP format, version 5.1.1.","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DP_ver_5_1_1_od_2026-08-01.pdf"},"documents":["format-dp","ofe-dfe-pte-reporting-page","snp-entity-codes","snp-investment-categories","portal-knf-page","portal-knf-rules","portal-knf-abc"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted: the format document gives the record layout and field rules in prose and tables, not a numbered list of checks.","where":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DP_ver_5_1_1_od_2026-08-01.pdf","machine_readable":false,"rule_format":"Record layouts, field types and general rules in the PDF format document","note":"The DP format sets the field types, the header and footer records, the record count and the file checksum; corrections are sent as a full corrected file.","source":"https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DP_ver_5_1_1_od_2026-08-01.pdf"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://sprawozdawczosc.knf.gov.pl/podmioty/instytucje-zarzadzajace-dfe-i-ofe"},"sources":["https://sprawozdawczosc.knf.gov.pl/podmioty/instytucje-zarzadzajace-dfe-i-ofe","https://sprawozdawczosc.knf.gov.pl/snp/Format_plikow_DP_ver_5_1_1_od_2026-08-01.pdf"]},{"id":"ppk-nav","code":"NAV (knf.ppk.nav.005.001.01)","name":"Net asset value of target-date funds (PPK)","official_name":"Wartość aktywów netto FZD (art. 49 ust. 8-9 ustawy o PPK)","group":"Employee capital plans (PPK) (national)","status":"in force","purpose":{"text":"Quarterly information on the net asset value of each target-date fund (fundusz zdefiniowanej daty, FZD) run under the PPK Act, reported by the institution managing it, with the members of its capital group that also offer PPK.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zasady_raportowania_PPK_1-2022_76961.pdf"},"who_files":{"text":"Investment fund companies, pension fund companies and insurers that manage target-date funds under the PPK Act (PPK page).","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Rynek_emerytalny_PPK"},"frequency":{"value":"quarterly","text":"Quarterly, reporting period RRRR-Q (PPK rules, table 1).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zasady_raportowania_PPK_1-2022_76961.pdf"},"deadline":{"text":"15 days after the end of the quarter (PPK rules, table 1; NSS map line 156).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zasady_raportowania_PPK_1-2022_76961.pdf"},"formats":{"values":["XML"],"text":"XML file (UTF-8 without BOM) to KNF's XSD, with a header envelope and a content envelope. PTEs send it through the ATD application, TFIs as an attachment to the ESPI forms TFI_PPKNAV or TFI_PPKSTA (to the PPK chancery), insurers as an attachment to the Reporting Application templates ZU_PPKNAV or ZU_PPKSTA (PPK reporting rules, section 5).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zasady_raportowania_PPK_1-2022_76961.pdf"},"legal_basis":[{"title":"Ustawa z dnia 4 października 2018 r. o pracowniczych planach kapitałowych Article 49(8)-(9) (Act on employee capital plans), as cited by KNF","url":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zasady_raportowania_PPK_1-2022_76961.pdf"}],"templates":{"count":0,"items":[],"note":"The NAV report structure is defined in KNF's XSD schema knf.ppk.nav.005.001.01 (zip of schemas and documentation); the sections were not listed here.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Schematy_XSD_PPK_20190821_66867.zip"},"documents":["ppk-reporting-page","ppk-reporting-rules","ppk-xsd-schemas","ppk-nav-sta-qa","nss-map-2025-06"],"validation_rules":{"published":true,"count":10,"count_basis":"Rows in table 5 'Objaśnienia walidacji dla raportu PPKNAV' of the PPK reporting rules (version 1.2); the code PPK.NAV.007.001.01 appears on two rows with different checks.","where":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zasady_raportowania_PPK_1-2022_76961.pdf","machine_readable":false,"rule_format":"PDF table of error codes, causes and how to correct them","note":"Files first get a file-level status (FIL codes, for example XML parser error or duplicate file); a report that fails KNF's content checks gets the status LEK and must be corrected.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zasady_raportowania_PPK_1-2022_76961.pdf"},"public_data":{"level":"firm-level","text":"KNF publishes a quarterly workbook 'Kwartalna informacja o wartości aktywów netto funduszy zdefiniowanej daty w ramach PPK' with the net asset value of each target-date fund and by managing institution; it says the data are compiled from the quarterly reports of the institutions managing the funds.","url":"https://www.knf.gov.pl/publikacje_i_opracowania/dane_statystyczne?articleId=100436&p_id=18","format":"Excel","source":"https://www.knf.gov.pl/publikacje_i_opracowania/dane_statystyczne?articleId=100436&p_id=18"},"sources":["https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Rynek_emerytalny_PPK","https://www.knf.gov.pl/knf/pl/komponenty/img/Zasady_raportowania_PPK_1-2022_76961.pdf","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"]},{"id":"ppk-sta","code":"STA (knf.ppk.sta.006.001.01)","name":"Quarterly information on employee capital plans (PPK)","official_name":"Kwartalna informacja dotycząca PPK (art. 52 ustawy o PPK)","group":"Employee capital plans (PPK) (national)","status":"in force","purpose":{"text":"Quarterly information on PPK under Article 52 of the PPK Act: for each target-date fund the net asset value, participants, contributions by type, withdrawals, transfer payments, returns, conversions and switches (as checked in the STA validation list).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zasady_raportowania_PPK_1-2022_76961.pdf"},"who_files":{"text":"Financial institutions managing target-date funds under the PPK Act (PPK page; PPK reporting rules).","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Rynek_emerytalny_PPK"},"frequency":{"value":"quarterly","text":"Quarterly, reporting period RRRR-Q (PPK rules, table 1).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zasady_raportowania_PPK_1-2022_76961.pdf"},"deadline":{"text":"31 May, 31 August, 30 November and 28/29 February (PPK rules, table 1); the NSS map gives 2 months after the end of the quarter (line 157).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zasady_raportowania_PPK_1-2022_76961.pdf"},"formats":{"values":["XML"],"text":"XML file (UTF-8 without BOM) to KNF's XSD, with a header envelope and a content envelope. PTEs send it through the ATD application, TFIs as an attachment to the ESPI forms TFI_PPKNAV or TFI_PPKSTA (to the PPK chancery), insurers as an attachment to the Reporting Application templates ZU_PPKNAV or ZU_PPKSTA (PPK reporting rules, section 5).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zasady_raportowania_PPK_1-2022_76961.pdf"},"legal_basis":[{"title":"Ustawa z dnia 4 października 2018 r. o pracowniczych planach kapitałowych Article 52 (Act on employee capital plans), as cited by KNF","url":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zasady_raportowania_PPK_1-2022_76961.pdf"}],"templates":{"count":0,"items":[],"note":"The STA report structure is defined in KNF's XSD schema knf.ppk.sta.006.001.01 (zip of schemas and documentation); the sections were not listed here.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Schematy_XSD_PPK_20190821_66867.zip"},"documents":["ppk-reporting-page","ppk-reporting-rules","ppk-xsd-schemas","ppk-nav-sta-qa","nss-map-2025-06"],"validation_rules":{"published":true,"count":29,"count_basis":"Rows in table 6 'Objaśnienia walidacji raportu PPKSTA' of the PPK reporting rules (version 1.2), codes PPK.STA.001 to PPK.STA.029.","where":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zasady_raportowania_PPK_1-2022_76961.pdf","machine_readable":false,"rule_format":"PDF table of error codes, causes and how to correct them","note":"One check compares the net asset value in the STA file with the NAV file for the same period and fund.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zasady_raportowania_PPK_1-2022_76961.pdf"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Rynek_emerytalny_PPK"},"sources":["https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Rynek_emerytalny_PPK","https://www.knf.gov.pl/knf/pl/komponenty/img/Zasady_raportowania_PPK_1-2022_76961.pdf","https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx"]},{"id":"ppe-annual-information","code":"DATPPE (knf.ppe.001.01)","name":"Annual information on employee pension programmes (PPE)","official_name":"Roczna informacja dotycząca PPE (art. 23 ustawy o pracowniczych programach emerytalnych)","group":"Employee pension programmes (PPE) (national)","status":"in force","purpose":{"text":"Annual information on the running of employee pension programmes (pracownicze programy emerytalne), under Article 23 of the PPE Act.","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/informacja_dla_pracodawcy_PPE/rynek_emerytalny_ppe/raportowanie_ppe"},"who_files":{"text":"Financial institutions that manage the money collected in employee pension programmes; the rules give identifiers for investment fund companies, insurers and employee pension companies (PPE page; PPE reporting rules).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zasady_raortowania_PPE_80624.pdf"},"frequency":{"value":"annual","text":"Annual (PPE page).","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/informacja_dla_pracodawcy_PPE/rynek_emerytalny_ppe/raportowanie_ppe"},"deadline":{"text":"By 31 January for the previous year (PPE page; PPE reporting rules, table 1).","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/informacja_dla_pracodawcy_PPE/rynek_emerytalny_ppe/raportowanie_ppe"},"formats":{"values":["XML"],"text":"XML file to KNF's schema KNF.PPE.001.01 with header and content envelopes, named IdInstytucji_DATPPE_UKNF_XXX_00_YY.xml, sent through the WebService KNF (PPE reporting rules).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zasady_raortowania_PPE_80624.pdf"},"legal_basis":[{"title":"Ustawa o pracowniczych programach emerytalnych, Article 23 (Act on employee pension programmes), as cited by KNF","url":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/informacja_dla_pracodawcy_PPE/rynek_emerytalny_ppe/raportowanie_ppe"}],"templates":{"count":0,"items":[],"note":"The report structure is defined in KNF's schema KNF.PPE.001.01 (zip of schemas and documentation); its sections were not listed here.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Schematy_XSD.zip"},"documents":["ppe-reporting-page","ppe-reporting-rules","ppe-xsd-schemas","webservice-knf-page","nss-map-2025-06"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Zasady_raortowania_PPE_80624.pdf","note":"The rules describe three stages: file name validation, technical validation against the XSD and content validation against rules defined in KNF's system. The content rules themselves are not published."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/informacja_dla_pracodawcy_PPE/rynek_emerytalny_ppe/raportowanie_ppe"},"sources":["https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/informacja_dla_pracodawcy_PPE/rynek_emerytalny_ppe/raportowanie_ppe","https://www.knf.gov.pl/knf/pl/komponenty/img/Zasady_raortowania_PPE_80624.pdf"]},{"id":"ike-ikze-information","code":"IKEIKZE (knf.if.IkeIkze.xsd)","name":"Half-yearly and annual information on individual retirement accounts (IKE and IKZE)","official_name":"Półroczne i roczne informacje o prowadzonych indywidualnych kontach emerytalnych oraz indywidualnych kontach zabezpieczenia emerytalnego","group":"Individual retirement accounts (IKE and IKZE) (national)","status":"in force","purpose":{"text":"Half-yearly and annual information on the individual retirement accounts (IKE) and individual retirement security accounts (IKZE) an institution runs: accounts opened, payments, returns, transfer payments in and out, accounts held at the end of the period by sex and age band, and contributions.","source":"https://sprawozdawczosc.knf.gov.pl/ikeikze/2026/xsd/knf.if.IkeIkze.xsd"},"who_files":{"text":"Financial institutions that run IKE or IKZE accounts (IKE page; IKE rules).","source":"https://sprawozdawczosc.knf.gov.pl/podmioty/tfi-i-fi/sprawozdawczosc-ike-i-ikze"},"frequency":{"value":"semi-annual","text":"Half-yearly and annual (Article 17(1) of the IKE Act, quoted in the IKE rules).","source":"https://sprawozdawczosc.knf.gov.pl/ikeikze/2025/Zasady%20raportowania%20IKE%20IKZE.pdf"},"deadline":{"text":"By the end of July for the last half-year and by the end of January for the previous year (Article 17(1) of the IKE Act, quoted in the IKE rules). The new rules apply first to the information for 2025 due on 31 January 2026.","source":"https://sprawozdawczosc.knf.gov.pl/ikeikze/2025/Zasady%20raportowania%20IKE%20IKZE.pdf"},"formats":{"values":["XML"],"text":"XML file to the main schema knf.if.IkeIkze.xsd and supporting schemas, sent as an attachment to the ESPI form 'IKE_IKZE'; an online form can generate the file (IKE page and rules).","source":"https://sprawozdawczosc.knf.gov.pl/ikeikze/2025/Zasady%20raportowania%20IKE%20IKZE.pdf"},"legal_basis":[{"title":"Ustawa z dnia 20 kwietnia 2004 r. o indywidualnych kontach emerytalnych oraz indywidualnych kontach zabezpieczenia emerytalnego, Article 17(1), and Rozporządzenie Rady Ministrów z dnia 28 września 2011 r. (regulation on half-yearly and annual IKE and IKZE information), as cited by KNF","url":"https://sprawozdawczosc.knf.gov.pl/podmioty/tfi-i-fi/sprawozdawczosc-ike-i-ikze"}],"templates":{"count":12,"items":[{"code":"IKE.LiczbaOtwartychKont","name":"IKE: accounts opened in the period"},{"code":"IKE.WyplatyDokonane","name":"IKE: payments made"},{"code":"IKE.ZwrotyDokonane","name":"IKE: returns made"},{"code":"IKE.WyplatyTransferowe","name":"IKE: transfer payments received and made"},{"code":"IKE.ProwadzoneKontaEmerytalne","name":"IKE: accounts held at the end of the period, by sex and age band"},{"code":"IKE.Wplaty","name":"IKE: contributions"},{"code":"IKZE.LiczbaOtwartychKont","name":"IKZE: accounts opened in the period"},{"code":"IKZE.WyplatyDokonane","name":"IKZE: payments made"},{"code":"IKZE.ZwrotyDokonane","name":"IKZE: returns made"},{"code":"IKZE.WyplatyTransferowe","name":"IKZE: transfer payments received and made"},{"code":"IKZE.ProwadzoneKontaEmerytalne","name":"IKZE: accounts held at the end of the period, by sex and age band"},{"code":"IKZE.Wplaty","name":"IKZE: contributions, including by self-employed and other savers"}],"note":"Sections of the two blocks (IKE and IKZE) of the main schema knf.if.IkeIkze.xsd valid from 2026; each block may instead carry a 'no accounts' marker.","source":"https://sprawozdawczosc.knf.gov.pl/ikeikze/2026/xsd/knf.if.IkeIkze.xsd"},"documents":["ike-ikze-reporting-page","ike-ikze-report-page","ike-ikze-reporting-rules","xsd-ike-ikze-2026","espi-page","espi-regulamin","nss-map-2025-06"],"validation_rules":{"published":true,"count":33,"count_basis":"xs:assert elements (business rules IKEIKZE_00002 to IKEIKZE_00034) in the main schema knf.if.IkeIkze.xsd valid from 2026.","where":"https://sprawozdawczosc.knf.gov.pl/ikeikze/2026/xsd/knf.if.IkeIkze.xsd","machine_readable":true,"rule_format":"XSD 1.1 schema with xs:assert assertions","note":"As for NSS reports, files go through technical and content validation, KNF's validator checks conformity with the main schema, and a technical validation message is returned after sending through ESPI.","source":"https://sprawozdawczosc.knf.gov.pl/ikeikze/2025/Zasady%20raportowania%20IKE%20IKZE.pdf"},"public_data":{"level":"aggregate","text":"KNF publishes 'Informacje o rynku IKZE' (numbers and values of IKZE accounts by type of institution, with the list of institutions). The page does not name its source; its rows follow the items of this information.","url":"https://www.knf.gov.pl/publikacje_i_opracowania/dane_statystyczne?articleId=97199&p_id=18","format":"Excel","source":"https://www.knf.gov.pl/publikacje_i_opracowania/dane_statystyczne?articleId=97199&p_id=18"},"sources":["https://sprawozdawczosc.knf.gov.pl/podmioty/tfi-i-fi/sprawozdawczosc-ike-i-ikze","https://sprawozdawczosc.knf.gov.pl/ikeikze/2025/Zasady%20raportowania%20IKE%20IKZE.pdf","https://sprawozdawczosc.knf.gov.pl/polroczne-i-roczne-informacje-o-ike-i-ikze","https://sprawozdawczosc.knf.gov.pl/ikeikze/2026/xsd/knf.if.IkeIkze.xsd"]},{"id":"dm-ifr-class2","code":"DM_IF (IF CLASS 2)","name":"Investment firm prudential report, class 2 brokerage houses","official_name":"Sprawozdawczość firm inwestycyjnych w zakresie wymogów ostrożnościowych (DM_IF)","group":"Brokerage houses: prudential reporting (EU, EBA)","status":"in force","purpose":{"text":"The EU-harmonised prudential report of investment firms under the Investment Firms Regulation (IFR, Article 54) and Implementing Regulation (EU) 2021/2284, filed by Polish brokerage houses to KNF; the EBA defines its content (module CLASS_2, tables I01.00 to C34.02).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"who_files":{"text":"Brokerage houses (domy maklerskie) in class 2 (KNF's templates cover class 2 individual and consolidated reports; IFD-IFR instruction and reporting map).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"frequency":{"value":"varies","text":"Quarterly or annual depending on the class of the brokerage house (map); the map does not say which class reports at which frequency. The library's EBA entry eba/if-class2 is the quarterly class 2 report.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"deadline":{"text":"Quarterly reporting by 12 May, 11 August, 11 November and 11 February; annual reporting by 11 February (reporting map).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"formats":{"values":["Excel"],"text":"KNF's spreadsheet template for the EBA IFD-IFR taxonomy 3.2 (sheets INFO, the EBA tables and UWAGI), packed into a zip archive with no other files and no password, and sent with the ESPI form DM_IF to the non-public PRDM chancery (IFD-IFR instruction; reporting map).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Obowiazek_sprawozdawczy_w_taksonomii_IFD-IFR%E2%80%93Instrukcja_dla_podmiotow_nadzorowanych_93052.pdf"},"legal_basis":[{"title":"Regulation (EU) 2019/2033 (Investment Firms Regulation), Article 54","url":"https://eur-lex.europa.eu/eli/reg/2019/2033/oj/eng"},{"title":"Commission Implementing Regulation (EU) 2021/2284 (ITS on supervisory reporting of investment firms)","url":"https://eur-lex.europa.eu/eli/reg_impl/2021/2284/oj/eng"},{"title":"Ustawa o obrocie instrumentami finansowymi, Article 86(2) (Act on trading in financial instruments), as named in the reporting map","url":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/if-class2 (docs/eba/if-class2.md). Polish brokerage houses use the EBA's tables through KNF's spreadsheet templates for taxonomy 3.2.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Obowiazek_sprawozdawczy_w_taksonomii_IFD-IFR%E2%80%93Instrukcja_dla_podmiotow_nadzorowanych_93052.pdf"},"documents":["ifr-instruction","ifr-templates-3-2","if-reporting-map","if-reporting-qa","espi-page","espi-regulamin","knf-raportowanie-page"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/if-class2).","where":null,"machine_readable":true,"rule_format":"EBA validation rules for the IFD-IFR taxonomy (see the EBA entry); KNF validation report returned through ESPI","note":"The instruction says reports that break the EBA validation rules of the IFD-IFR taxonomy may fail validation and need correcting. After processing, KNF returns a zip through the ESPI feedback channel with an XML validation summary and a PDF summary of errors.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Obowiazek_sprawozdawczy_w_taksonomii_IFD-IFR%E2%80%93Instrukcja_dla_podmiotow_nadzorowanych_93052.pdf"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"sources":["https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx","https://www.knf.gov.pl/knf/pl/komponenty/img/Obowiazek_sprawozdawczy_w_taksonomii_IFD-IFR%E2%80%93Instrukcja_dla_podmiotow_nadzorowanych_93052.pdf","https://www.knf.gov.pl/dla_rynku/espi"]},{"id":"dm-ifr-class3","code":"DM_IF (IF CLASS 3)","name":"Investment firm prudential report, class 3 brokerage houses","official_name":"Sprawozdawczość firm inwestycyjnych w zakresie wymogów ostrożnościowych (DM_IF)","group":"Brokerage houses: prudential reporting (EU, EBA)","status":"in force","purpose":{"text":"The EU-harmonised prudential report of investment firms under the Investment Firms Regulation (IFR, Article 54) and Implementing Regulation (EU) 2021/2284, filed by Polish brokerage houses to KNF; the EBA defines its content (module CLASS_3, tables I01.01 to I09.01).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"who_files":{"text":"Brokerage houses in class 3 (KNF's templates cover class 3 individual and consolidated reports; IFD-IFR instruction and reporting map).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"frequency":{"value":"varies","text":"Quarterly or annual depending on the class of the brokerage house (map); the map does not say which class reports at which frequency. The library's EBA entry eba/if-class3 is the annual report of small and non-interconnected (class 3) firms.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"deadline":{"text":"Quarterly reporting by 12 May, 11 August, 11 November and 11 February; annual reporting by 11 February (reporting map).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"formats":{"values":["Excel"],"text":"KNF's spreadsheet template for the EBA IFD-IFR taxonomy 3.2 (sheets INFO, the EBA tables and UWAGI), packed into a zip archive with no other files and no password, and sent with the ESPI form DM_IF to the non-public PRDM chancery (IFD-IFR instruction; reporting map).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Obowiazek_sprawozdawczy_w_taksonomii_IFD-IFR%E2%80%93Instrukcja_dla_podmiotow_nadzorowanych_93052.pdf"},"legal_basis":[{"title":"Regulation (EU) 2019/2033 (Investment Firms Regulation), Article 54","url":"https://eur-lex.europa.eu/eli/reg/2019/2033/oj/eng"},{"title":"Commission Implementing Regulation (EU) 2021/2284 (ITS on supervisory reporting of investment firms)","url":"https://eur-lex.europa.eu/eli/reg_impl/2021/2284/oj/eng"},{"title":"Ustawa o obrocie instrumentami finansowymi, Article 86(2) (Act on trading in financial instruments), as named in the reporting map","url":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/if-class3 (docs/eba/if-class3.md). Polish brokerage houses use the EBA's tables through KNF's spreadsheet templates for taxonomy 3.2.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Obowiazek_sprawozdawczy_w_taksonomii_IFD-IFR%E2%80%93Instrukcja_dla_podmiotow_nadzorowanych_93052.pdf"},"documents":["ifr-instruction","ifr-templates-3-2","if-reporting-map","if-reporting-qa","espi-page","espi-regulamin","knf-raportowanie-page"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/if-class3).","where":null,"machine_readable":true,"rule_format":"EBA validation rules for the IFD-IFR taxonomy (see the EBA entry); KNF validation report returned through ESPI","note":"The instruction says reports that break the EBA validation rules of the IFD-IFR taxonomy may fail validation and need correcting. After processing, KNF returns a zip through the ESPI feedback channel with an XML validation summary and a PDF summary of errors.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Obowiazek_sprawozdawczy_w_taksonomii_IFD-IFR%E2%80%93Instrukcja_dla_podmiotow_nadzorowanych_93052.pdf"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"sources":["https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx","https://www.knf.gov.pl/knf/pl/komponenty/img/Obowiazek_sprawozdawczy_w_taksonomii_IFD-IFR%E2%80%93Instrukcja_dla_podmiotow_nadzorowanych_93052.pdf","https://www.knf.gov.pl/dla_rynku/espi"]},{"id":"dm-monthly-report","code":"MDF (DM_MDF)","name":"Monthly financial report of a brokerage house","official_name":"Sprawozdanie miesięczne (MDF)","group":"Investment firms and brokerage activity of banks (national)","status":"in force","purpose":{"text":"The brokerage house's monthly report (annex 1 of the 2024 regulation), drawn up under the accounting rules from its books and securities records, cumulatively from the start of the financial year; a change of method needs an explanatory note.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"who_files":{"text":"Brokerage houses (§ 13(1) of the regulation).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"frequency":{"value":"monthly","text":"Monthly (map).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"deadline":{"text":"20 days from the end of the month (map).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"formats":{"values":["Other"],"text":"ESPI form 'DM_MDF' sent to KNF's non-public PRDM chancery (reporting map).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 20 września 2024 r. w sprawie przekazywania Komisji Nadzoru Finansowego informacji przez firmy inwestycyjne, banki państwowe prowadzące działalność maklerską, banki, o których mowa w art. 70 ust. 2 ustawy o obrocie instrumentami finansowymi, i banki powiernicze (Dz. U. z 2024 r. poz. 1426) (regulation on information sent to KNF by investment firms, state banks doing brokerage business, banks under Article 70(2) and custodian banks), in force from 28 September 2024, as cited by KNF","url":"https://www.knf.gov.pl/komunikacja/raportowanie/sprawozdawczosc_dot_dzialalnosci_sprzedazowej_firm_inwestycyjnych"}],"templates":{"count":0,"items":[],"note":"The content is set by annex 1 of the 2024 regulation; KNF does not publish the form on the pages checked.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"documents":["if-reporting-map","if-reporting-qa","espi-page","espi-regulamin","knf-raportowanie-page"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx","note":"No validation rules for this return were found on the pages checked."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"sources":["https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"]},{"id":"dm-annual-financial-statements","code":"WSF-D / ZSF","name":"Preliminary and audited annual financial statements of a brokerage house","official_name":"Wstępne roczne sprawozdanie finansowe; roczne sprawozdanie finansowe","group":"Investment firms and brokerage activity of banks (national)","status":"in force","purpose":{"text":"The brokerage house's preliminary annual financial statements and its audited annual financial statements in the format of the accounting rules for brokerage houses, with data on foreign travel and outside services costs (preliminary) and the audit report and management report (audited).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"who_files":{"text":"Brokerage houses (§ 15(1) and § 16(1) of the regulation).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"frequency":{"value":"annual","text":"Annual (map).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"deadline":{"text":"Preliminary statements no later than 3 months after the end of the financial year (the latest version if more than one was drawn up; not needed if the audited statements are sent within 3 months). Audited statements promptly after the audit, no later than 15 days before the date for approving them, or promptly after the audit if the opinion is qualified, adverse or withheld (map).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"formats":{"values":["Other"],"text":"ESPI form 'WSF-D_20120101 (preliminary) and ZSF_20120101 (audited)' sent to KNF's non-public PRDM chancery (reporting map).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 20 września 2024 r. w sprawie przekazywania Komisji Nadzoru Finansowego informacji przez firmy inwestycyjne, banki państwowe prowadzące działalność maklerską, banki, o których mowa w art. 70 ust. 2 ustawy o obrocie instrumentami finansowymi, i banki powiernicze (Dz. U. z 2024 r. poz. 1426) (regulation on information sent to KNF by investment firms, state banks doing brokerage business, banks under Article 70(2) and custodian banks), in force from 28 September 2024, as cited by KNF","url":"https://www.knf.gov.pl/komunikacja/raportowanie/sprawozdawczosc_dot_dzialalnosci_sprzedazowej_firm_inwestycyjnych"}],"templates":{"count":0,"items":[],"note":"No template published by KNF on the pages checked.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"documents":["if-reporting-map","if-reporting-qa","espi-page","espi-regulamin","knf-raportowanie-page"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx","note":"No validation rules for this return were found on the pages checked."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"sources":["https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"]},{"id":"dm-consolidated-financial-statements","code":"SWSF / SZSF","name":"Preliminary and audited consolidated financial statements of a brokerage house","official_name":"Wstępne roczne skonsolidowane sprawozdanie finansowe; roczne skonsolidowane sprawozdanie finansowe","group":"Investment firms and brokerage activity of banks (national)","status":"in force","purpose":{"text":"The brokerage house's preliminary and audited annual consolidated financial statements, where other law requires it to draw them up.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"who_files":{"text":"Brokerage houses required to draw up consolidated statements (§ 20(1) of the regulation).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"frequency":{"value":"annual","text":"Annual (map).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"deadline":{"text":"Preliminary consolidated statements no later than 3 months after the end of the financial year (not needed if the audited consolidated statements are sent within 3 months). Audited consolidated statements promptly after the audit, no later than 15 days before the approval date (map).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"formats":{"values":["Other"],"text":"ESPI form 'SWSF (preliminary) and SZSF_20120101 (audited)' sent to KNF's non-public PRDM chancery (reporting map).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 20 września 2024 r. w sprawie przekazywania Komisji Nadzoru Finansowego informacji przez firmy inwestycyjne, banki państwowe prowadzące działalność maklerską, banki, o których mowa w art. 70 ust. 2 ustawy o obrocie instrumentami finansowymi, i banki powiernicze (Dz. U. z 2024 r. poz. 1426) (regulation on information sent to KNF by investment firms, state banks doing brokerage business, banks under Article 70(2) and custodian banks), in force from 28 September 2024, as cited by KNF","url":"https://www.knf.gov.pl/komunikacja/raportowanie/sprawozdawczosc_dot_dzialalnosci_sprzedazowej_firm_inwestycyjnych"}],"templates":{"count":0,"items":[],"note":"No template published by KNF on the pages checked.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"documents":["if-reporting-map","if-reporting-qa","espi-page","espi-regulamin","knf-raportowanie-page"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx","note":"No validation rules for this return were found on the pages checked."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"sources":["https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"]},{"id":"dm-selected-financial-data","code":"IDF (DM_IDF)","name":"Selected financial data of a brokerage house (IFRS reporters)","official_name":"Informacja o wybranych danych finansowych z zakresu bilansu, pozycji pozabilansowych oraz rachunku zysków i strat (IDF)","group":"Investment firms and brokerage activity of banks (national)","status":"in force","purpose":{"text":"Selected balance sheet, off-balance-sheet and profit and loss data (annex 2 of the regulation), sent by brokerage houses that draw up their financial statements under international accounting standards.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"who_files":{"text":"Brokerage houses that prepare their financial statements under IFRS (§ 17(1) of the regulation).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"frequency":{"value":"varies","text":"Linked to the half-yearly, preliminary annual and audited annual financial statements (the map lists it as annual).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"deadline":{"text":"20 days from drawing up the half-yearly statements, drawing up the preliminary annual statements or the audit of the annual statements (map).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"formats":{"values":["Other"],"text":"ESPI form 'DM_IDF' sent to KNF's non-public PRDM chancery (reporting map).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 20 września 2024 r. w sprawie przekazywania Komisji Nadzoru Finansowego informacji przez firmy inwestycyjne, banki państwowe prowadzące działalność maklerską, banki, o których mowa w art. 70 ust. 2 ustawy o obrocie instrumentami finansowymi, i banki powiernicze (Dz. 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U. z 2024 r. poz. 1426) (regulation on information sent to KNF by investment firms, state banks doing brokerage business, banks under Article 70(2) and custodian banks), in force from 28 September 2024, as cited by KNF","url":"https://www.knf.gov.pl/komunikacja/raportowanie/sprawozdawczosc_dot_dzialalnosci_sprzedazowej_firm_inwestycyjnych"}],"templates":{"count":0,"items":[],"note":"The content is set by annex 5 of the 2024 regulation; KNF does not publish the form on the pages checked.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"documents":["if-reporting-map","if-reporting-qa","espi-page","espi-regulamin","knf-raportowanie-page"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx","note":"No validation rules for this return were found on the pages checked."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"sources":["https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"]},{"id":"dm-financial-instruments-portfolio","code":"PORTFEL / PORTFEL_SKONSO","name":"Financial instruments report of a brokerage house (solo and consolidated)","official_name":"Jednostkowe i skonsolidowane sprawozdanie w zakresie instrumentów finansowych (PORTFEL, PORTFEL_SKONSO)","group":"Investment firms and brokerage activity of banks (national)","status":"in force","purpose":{"text":"A report on the financial instruments of brokerage houses licensed for dealing on own account or underwriting (annex 4 of the regulation), drawn up from the books and securities records; a consolidated version for houses under consolidated own funds requirements.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"who_files":{"text":"Brokerage houses authorised for the activities in Article 69(2) points 3 or 7 of the Act on trading; the consolidated version for those subject to consolidated requirements under Regulation 2019/2033 (§ 19 of the regulation).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"frequency":{"value":"quarterly","text":"Quarterly (map).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"deadline":{"text":"20 days from the end of the quarter (map).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"formats":{"values":["Other"],"text":"ESPI form 'DM_PORTFEL (solo) and DM_PORTFEL_SKONSO (consolidated)' sent to KNF's non-public PRDM chancery (reporting map).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 20 września 2024 r. w sprawie przekazywania Komisji Nadzoru Finansowego informacji przez firmy inwestycyjne, banki państwowe prowadzące działalność maklerską, banki, o których mowa w art. 70 ust. 2 ustawy o obrocie instrumentami finansowymi, i banki powiernicze (Dz. 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U. z 2024 r. poz. 1426) (regulation on information sent to KNF by investment firms, state banks doing brokerage business, banks under Article 70(2) and custodian banks), in force from 28 September 2024, as cited by KNF","url":"https://www.knf.gov.pl/komunikacja/raportowanie/sprawozdawczosc_dot_dzialalnosci_sprzedazowej_firm_inwestycyjnych"}],"templates":{"count":0,"items":[],"note":"The content is set by annex 13 of the 2024 regulation; KNF does not publish the form on the pages checked.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"documents":["if-reporting-map","if-reporting-qa","espi-page","espi-regulamin","knf-raportowanie-page"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx","note":"No validation rules for this return were found on the pages checked."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"sources":["https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"]},{"id":"if-sales-activity-report","code":"SPRAW_DZIAL_SPRZEDAZ","name":"Quarterly sales activity report","official_name":"Kwartalne sprawozdanie z działalności sprzedażowej","group":"Investment firms and brokerage activity of banks (national)","status":"in force","purpose":{"text":"A quarterly report on the firm's sales activity: purchases and sales of financial instruments and derivatives for retail and professional clients and eligible counterparties, order transmission, offerings, fund units, client agreements and accounts, agents, outsourced activities, structured deposits, energy products on OTFs and PRIIPs (template tables).","source":"https://www.knf.gov.pl/komunikacja/raportowanie/sprawozdawczosc_dot_dzialalnosci_sprzedazowej_firm_inwestycyjnych"},"who_files":{"text":"Brokerage houses, brokerage offices, banks under Article 70(2) of the Act on trading, branches of foreign investment firms carrying on brokerage business in Poland and foreign legal persons in respect of their branch's business (sales activity page).","source":"https://www.knf.gov.pl/komunikacja/raportowanie/sprawozdawczosc_dot_dzialalnosci_sprzedazowej_firm_inwestycyjnych"},"frequency":{"value":"quarterly","text":"For each calendar quarter (sales activity page).","source":"https://www.knf.gov.pl/komunikacja/raportowanie/sprawozdawczosc_dot_dzialalnosci_sprzedazowej_firm_inwestycyjnych"},"deadline":{"text":"Within one month from the end of the quarter the report covers (sales activity page; map). If business starts after the start of a quarter, the report covers the period from the start of business to the end of that quarter (map).","source":"https://www.knf.gov.pl/komunikacja/raportowanie/sprawozdawczosc_dot_dzialalnosci_sprzedazowej_firm_inwestycyjnych"},"formats":{"values":["Other"],"text":"Sent on the ESPI form SPRAW_DZIAL_SPRZEDAZ (map); KNF publishes the model report as an Excel workbook (annex 12 of the regulation).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 20 września 2024 r. w sprawie przekazywania Komisji Nadzoru Finansowego informacji przez firmy inwestycyjne, banki państwowe prowadzące działalność maklerską, banki, o których mowa w art. 70 ust. 2 ustawy o obrocie instrumentami finansowymi, i banki powiernicze (Dz. U. z 2024 r. poz. 1426) § 34(1) and annex 12 (regulation on information sent to KNF by investment firms, state banks doing brokerage business, banks under Article 70(2) and custodian banks), in force from 28 September 2024, as cited by KNF","url":"https://www.knf.gov.pl/komunikacja/raportowanie/sprawozdawczosc_dot_dzialalnosci_sprzedazowej_firm_inwestycyjnych"}],"templates":{"count":20,"items":[{"code":"TAB 1a","name":"Part IA: purchases and sales of financial instruments (excluding derivatives) and number of clients: domestic and foreign instruments"},{"code":"TAB 1b","name":"Part IB: purchases and sales of financial instruments and number of clients: foreign instruments only"},{"code":"TAB 1c","name":"Part IC: receiving and transmitting orders to another investment firm and executing orders by passing them to another investment firm: domestic and foreign instruments"},{"code":"TAB 1d","name":"Part ID: receiving and transmitting orders to another investment firm and executing orders by passing them to another investment firm: foreign instruments only"},{"code":"TAB 2a","name":"Part IIA: purchases and sales of derivatives and number of clients: domestic and foreign instruments"},{"code":"TAB 2b","name":"Part IIB: purchases and sales of derivatives and number of clients: foreign derivatives only"},{"code":"TAB 2c","name":"Part IIC: receiving, transmitting and passing on orders in derivatives: domestic and foreign instruments"},{"code":"TAB 2d","name":"Part IID: receiving, transmitting and passing on orders in derivatives: foreign derivatives only"},{"code":"TAB 3a","name":"Part IIIA: offering and issues of financial instruments"},{"code":"TAB 3b","name":"Part IIIB: offering and issues of financial instruments through agents"},{"code":"TAB 4","name":"Part IV: units of collective investment undertakings (other than investment certificates and ETF units)"},{"code":"TAB 5a","name":"Part VA: agreements for services under Article 69 of the Act"},{"code":"TAB 5b","name":"Part VB: number of clients"},{"code":"TAB 5c","name":"Part VC: number of financial instrument accounts held (excluding shareholder registers)"},{"code":"TAB 6","name":"Part VI: data on agents of investment firms"},{"code":"TAB 7","name":"Part VII: activities outsourced under Article 79(2b) of the Act"},{"code":"TAB 8","name":"Part VIII: structured deposits"},{"code":"TAB 9","name":"Part IX: wholesale energy products traded on an OTF"},{"code":"TAB 10","name":"Part X: PRIIPs that are not financial instruments (excluding structured deposits)"},{"code":"Dodatkowe wyjaśnienia","name":"Additional explanations"}],"note":"Sheets of KNF's model quarterly sales activity report (title page not counted). Columns are split into retail clients (D), professional clients (P) and eligible counterparties (U).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Wzor_kwartalnego_spr_z_dzial_sprzedazowej.xlsx"},"documents":["if-sales-page","if-sales-template","if-reporting-map","if-reporting-qa","espi-page","espi-regulamin","knf-raportowanie-page"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://www.knf.gov.pl/komunikacja/raportowanie/sprawozdawczosc_dot_dzialalnosci_sprzedazowej_firm_inwestycyjnych","note":"No validation rules for this return were found on the pages checked."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/komunikacja/raportowanie/sprawozdawczosc_dot_dzialalnosci_sprzedazowej_firm_inwestycyjnych"},"sources":["https://www.knf.gov.pl/komunikacja/raportowanie/sprawozdawczosc_dot_dzialalnosci_sprzedazowej_firm_inwestycyjnych","https://www.knf.gov.pl/knf/pl/komponenty/img/Wzor_kwartalnego_spr_z_dzial_sprzedazowej.xlsx","https://www.knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx"]},{"id":"csdr-art9-settlement-internaliser","code":"CSDR_9 (DATISR)","name":"Settlement internaliser report (CSDR Article 9)","official_name":"Sprawozdanie kwartalne CSDR art. 9","group":"Investment firms: markets reporting (EU, ESMA)","status":"in force","purpose":{"text":"Quarterly information on the aggregated volume and value of all securities transactions settled outside securities settlement systems by settlement internalisers, under Article 9 of the Central Securities Depositories Regulation (CSDR). The content is set by EU law and ESMA.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Instrukcja_dla_podmiotow_przekazujacych_sprawozdanie.pdf"},"who_files":{"text":"Settlement internalisers (entities that settle transactions internally), per KNF's instruction for entities sending the report.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Instrukcja_dla_podmiotow_przekazujacych_sprawozdanie.pdf"},"frequency":{"value":"quarterly","text":"Quarterly (Q1 to Q4 in the file name) (instruction).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Instrukcja_dla_podmiotow_przekazujacych_sprawozdanie.pdf"},"deadline":{"text":"Not stated in KNF's instruction or on the ESPI page.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Instrukcja_dla_podmiotow_przekazujacych_sprawozdanie.pdf"},"formats":{"values":["XML"],"text":"One XML file per report, zipped, named DATISR_<country>-<LEI>-<year>-<quarter>-<version>, sent through ESPI as an attachment to the report CSDR_9 to the PRDM chancery (instruction).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Instrukcja_dla_podmiotow_przekazujacych_sprawozdanie.pdf"},"legal_basis":[{"title":"Regulation (EU) No 909/2014 (CSDR), Article 9","url":"https://eur-lex.europa.eu/eli/reg/2014/909/oj/eng"},{"title":"Commission Delegated Regulation (EU) 2017/391","url":"https://eur-lex.europa.eu/eli/reg_del/2017/391/oj/eng"},{"title":"Commission Implementing Regulation (EU) 2017/393","url":"https://eur-lex.europa.eu/eli/reg_impl/2017/393/oj/eng"}],"templates":{"count":0,"items":[],"note":"EU return: the content is defined by CSDR Article 9, Delegated Regulation 2017/391, Implementing Regulation 2017/393 and ESMA's guidelines and XSD, which KNF republishes. No EBA or EIOPA entry applies.","source":"https://www.knf.gov.pl/dla_rynku/espi"},"documents":["csdr9-instruction","csdr9-xsd","csdr9-esma-validation-rules","espi-page","espi-regulamin"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted: the content rules are ESMA's report validation rules (ESMA65-8-6561), which KNF republishes; KNF's instruction adds file-level error codes (FIL-1xx).","where":"https://www.knf.gov.pl/knf/pl/komponenty/img/Esma65_8_6561_csdr_technical_guidance_for_settlement_internalisers_report_validation_rules_67052.pdf","machine_readable":false,"rule_format":"ESMA PDF of report validation rules; XSD schema check","note":"KNF checks the XML against the XSD and the file name; the instruction lists file errors such as more than one XML in the zip or a file not valid against the XSD.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Instrukcja_dla_podmiotow_przekazujacych_sprawozdanie.pdf"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Instrukcja_dla_podmiotow_przekazujacych_sprawozdanie.pdf"},"sources":["https://www.knf.gov.pl/knf/pl/komponenty/img/Instrukcja_dla_podmiotow_przekazujacych_sprawozdanie.pdf","https://www.knf.gov.pl/dla_rynku/espi"]},{"id":"ins-solvency-ii-quarterly","code":"QRT (quarterly)","name":"Quarterly Solvency II return, individual insurer","official_name":"Sprawozdawczość do celów nadzoru w systemie Wypłacalność II","group":"Insurers: Solvency II quantitative reporting (EU, EIOPA)","status":"in force","purpose":{"text":"The quarterly Solvency II quantitative reporting templates, set at EU level by EIOPA. KNF's supervision process page says its quarterly monitoring uses insurers' quarterly financial, statistical and supervisory reports.","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/proces_nadzoru?articleId=54204&p_id=18"},"who_files":{"text":"Insurance and reinsurance undertakings under Solvency II (KNF Solvency II page). KNF's pages checked do not set out who is exempt.","source":"https://www.knf.gov.pl/o_nas/wspolpraca_miedzynarodowa/unia/regulacje_i_dokumenty_powiazane/wyplacalnosc"},"frequency":{"value":"quarterly","text":"Quarterly (KNF's supervision process page refers to the quarterly supervisory reports that feed its early warning system).","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/proces_nadzoru?articleId=54204&p_id=18"},"deadline":{"text":"Not stated on the KNF pages checked.","source":"https://www.knf.gov.pl/o_nas/wspolpraca_miedzynarodowa/unia/regulacje_i_dokumenty_powiazane/wyplacalnosc"},"formats":{"values":["Other"],"text":"Not stated on the KNF pages checked; the insurance forms page links updates of KNF's SNU Reporting Application, but does not say which returns it carries.","source":"https://www.knf.gov.pl/dla_rynku/informacje_dla_podmiotow_nadzorowanych/rynek_ubezpieczeniowy/formularze?articleId=54177&p_id=18"},"legal_basis":[{"title":"Directive 2009/138/EC (Solvency II)","url":"https://eur-lex.europa.eu/eli/dir/2009/138/oj/eng"},{"title":"Ustawa z dnia 11 września 2015 r. o działalności ubezpieczeniowej i reasekuracyjnej (Act on insurance and reinsurance activity), which transposes Solvency II, as cited by KNF","url":"https://www.knf.gov.pl/o_nas/wspolpraca_miedzynarodowa/unia/regulacje_i_dokumenty_powiazane/wyplacalnosc"}],"templates":{"count":0,"items":[],"note":"EU return: the templates are defined by EIOPA. See the library's EIOPA entry eiopa/qrs. Polish insurers use the EIOPA templates and taxonomy.","source":"https://www.knf.gov.pl/o_nas/wspolpraca_miedzynarodowa/unia/regulacje_i_dokumenty_powiazane/wyplacalnosc"},"documents":["solvency-ii-page","insurance-supervision-process","insurance-forms-page","insurance-legal-acts"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: EIOPA's validation rules apply (see eiopa/qrs).","where":null,"machine_readable":true,"rule_format":"EIOPA validation rules in the EIOPA taxonomy (see the EIOPA entry)","note":"No national data quality checks for Solvency II returns were found on the KNF pages checked.","source":"https://www.knf.gov.pl/o_nas/wspolpraca_miedzynarodowa/unia/regulacje_i_dokumenty_powiazane/wyplacalnosc"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/o_nas/wspolpraca_miedzynarodowa/unia/regulacje_i_dokumenty_powiazane/wyplacalnosc"},"sources":["https://www.knf.gov.pl/o_nas/wspolpraca_miedzynarodowa/unia/regulacje_i_dokumenty_powiazane/wyplacalnosc","https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/proces_nadzoru?articleId=54204&p_id=18","https://www.knf.gov.pl/knf/pl/komponenty/img/Metodyka_przeprowadzania_testow_warunkow_skrajnych_18_edycja_97674.pdf","https://www.knf.gov.pl/dla_rynku/informacje_dla_podmiotow_nadzorowanych/rynek_ubezpieczeniowy/formularze?articleId=54177&p_id=18"]},{"id":"ins-solvency-ii-annual","code":"QRT (annual)","name":"Annual Solvency II return, individual insurer","official_name":"Sprawozdawczość do celów nadzoru w systemie Wypłacalność II","group":"Insurers: Solvency II quantitative reporting (EU, EIOPA)","status":"in force","purpose":{"text":"The annual Solvency II quantitative reporting templates, set at EU level by EIOPA. KNF's annual stress tests are run on the annual data and information for supervisory purposes as at 31 December.","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/proces_nadzoru?articleId=54204&p_id=18"},"who_files":{"text":"Insurance and reinsurance undertakings under Solvency II (KNF Solvency II page). KNF's pages checked do not set out who is exempt.","source":"https://www.knf.gov.pl/o_nas/wspolpraca_miedzynarodowa/unia/regulacje_i_dokumenty_powiazane/wyplacalnosc"},"frequency":{"value":"annual","text":"Annual (KNF's stress test methodology refers to the annual information for supervisory purposes as at 31 December).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Metodyka_przeprowadzania_testow_warunkow_skrajnych_18_edycja_97674.pdf"},"deadline":{"text":"Not stated on the KNF pages checked.","source":"https://www.knf.gov.pl/o_nas/wspolpraca_miedzynarodowa/unia/regulacje_i_dokumenty_powiazane/wyplacalnosc"},"formats":{"values":["Other"],"text":"Not stated on the KNF pages checked; the insurance forms page links updates of KNF's SNU Reporting Application, but does not say which returns it carries.","source":"https://www.knf.gov.pl/dla_rynku/informacje_dla_podmiotow_nadzorowanych/rynek_ubezpieczeniowy/formularze?articleId=54177&p_id=18"},"legal_basis":[{"title":"Directive 2009/138/EC (Solvency II)","url":"https://eur-lex.europa.eu/eli/dir/2009/138/oj/eng"},{"title":"Ustawa z dnia 11 września 2015 r. o działalności ubezpieczeniowej i reasekuracyjnej (Act on insurance and reinsurance activity), which transposes Solvency II, as cited by KNF","url":"https://www.knf.gov.pl/o_nas/wspolpraca_miedzynarodowa/unia/regulacje_i_dokumenty_powiazane/wyplacalnosc"}],"templates":{"count":0,"items":[],"note":"EU return: the templates are defined by EIOPA. See the library's EIOPA entry eiopa/ars. Polish insurers use the EIOPA templates and taxonomy.","source":"https://www.knf.gov.pl/o_nas/wspolpraca_miedzynarodowa/unia/regulacje_i_dokumenty_powiazane/wyplacalnosc"},"documents":["solvency-ii-page","insurance-supervision-process","insurance-forms-page","insurance-legal-acts","stress-test-methodology-18"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: EIOPA's validation rules apply (see eiopa/ars).","where":null,"machine_readable":true,"rule_format":"EIOPA validation rules in the EIOPA taxonomy (see the EIOPA entry)","note":"No national data quality checks for Solvency II returns were found on the KNF pages checked.","source":"https://www.knf.gov.pl/o_nas/wspolpraca_miedzynarodowa/unia/regulacje_i_dokumenty_powiazane/wyplacalnosc"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/o_nas/wspolpraca_miedzynarodowa/unia/regulacje_i_dokumenty_powiazane/wyplacalnosc"},"sources":["https://www.knf.gov.pl/o_nas/wspolpraca_miedzynarodowa/unia/regulacje_i_dokumenty_powiazane/wyplacalnosc","https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/proces_nadzoru?articleId=54204&p_id=18","https://www.knf.gov.pl/knf/pl/komponenty/img/Metodyka_przeprowadzania_testow_warunkow_skrajnych_18_edycja_97674.pdf","https://www.knf.gov.pl/dla_rynku/informacje_dla_podmiotow_nadzorowanych/rynek_ubezpieczeniowy/formularze?articleId=54177&p_id=18"]},{"id":"ins-knf-02-statistical-report","code":"KNF-02","name":"Statistical report on insurance activity","official_name":"Sprawozdanie statystyczne o działalności ubezpieczeniowej zakładów ubezpieczeń/reasekuracji (KNF-02)","group":"Insurers (national)","status":"in force","purpose":{"text":"A statistical report for official statistics on insurers' business: premiums, claims, policies, regional and sector breakdowns, staff, pay and costs, by class and group of insurance.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/KNF_02_formularz_2027_wraz_z_objasnieniami_99864.pdf"},"who_files":{"text":"Insurance and reinsurance undertakings (the form's reporting unit); sections 1c, 2c, 5, 6 and 7 cover direct business and active reinsurance, the others direct insurance business (form notes).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/KNF_02_formularz_2027_wraz_z_objasnieniami_99864.pdf"},"frequency":{"value":"quarterly","text":"Sections 1a, 1b, 1c, 1d, 2a, 2b, 2c, 4 and 7 after each quarter and after the year end (on audited data); sections 1e, 2d, 3a, 3b, 5 and 6 once a year on audited annual data (form notes).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/KNF_02_formularz_2027_wraz_z_objasnieniami_99864.pdf"},"deadline":{"text":"'Zgodnie z PBSSP 2027 r.' (according to the 2027 programme of statistical surveys of official statistics); no date is given on the form.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/KNF_02_formularz_2027_wraz_z_objasnieniami_99864.pdf"},"formats":{"values":["Other"],"text":"Sent to KNF in electronic form; the signature page is signed with a qualified electronic signature, trusted signature or personal signature (form notes). Amounts in zloty to the grosz.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/KNF_02_formularz_2027_wraz_z_objasnieniami_99864.pdf"},"legal_basis":[{"title":"Ustawa z dnia 29 czerwca 1995 r. o statystyce publicznej, Article 30(1)(3) (Act on official statistics), as cited on the form","url":"https://www.knf.gov.pl/knf/pl/komponenty/img/KNF_02_formularz_2027_wraz_z_objasnieniami_99864.pdf"}],"templates":{"count":15,"items":[{"code":"Dział 1a","name":"Life insurance (section I) by group: premium (contracts in force, gross written premium)"},{"code":"Dział 1b","name":"Life insurance by group: benefits paid"},{"code":"Dział 1c","name":"Life insurance: gross written premium and claims paid in Poland and abroad (EEA establishment, freedom to provide services, other countries)"},{"code":"Dział 1d","name":"Selected technical account items for life group 3, including PPE, IKE, IKZE and PPK"},{"code":"Dział 1e","name":"Life insurance: data by region (NUTS 2)"},{"code":"Dział 2a","name":"Non-life insurance (section II): numbers of policies and claims"},{"code":"Dział 2b","name":"Non-life insurance: gross written premium by institutional sector"},{"code":"Dział 2c","name":"Non-life insurance: gross written premium and claims paid in Poland and abroad"},{"code":"Dział 2d","name":"Non-life insurance: data by region (NUTS 2)"},{"code":"Dział 3a","name":"Non-life groups 1 and 2: gross written premium"},{"code":"Dział 3b","name":"Non-life groups 1 and 2: benefits paid"},{"code":"Dział 4","name":"Non-life: voluntary insurance"},{"code":"Dział 5","name":"Persons working in the insurance undertaking"},{"code":"Dział 6","name":"Remuneration and contributions paid"},{"code":"Dział 7","name":"Additional information on costs"}],"note":"Sections (działy) of the KNF-02 form for 2027.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/KNF_02_formularz_2027_wraz_z_objasnieniami_99864.pdf"},"documents":["knf-02-form-2027","insurance-forms-page"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://www.knf.gov.pl/knf/pl/komponenty/img/KNF_02_formularz_2027_wraz_z_objasnieniami_99864.pdf","note":"No validation rules published with the form."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/KNF_02_formularz_2027_wraz_z_objasnieniami_99864.pdf"},"sources":["https://www.knf.gov.pl/knf/pl/komponenty/img/KNF_02_formularz_2027_wraz_z_objasnieniami_99864.pdf","https://www.knf.gov.pl/dla_rynku/informacje_dla_podmiotow_nadzorowanych/rynek_ubezpieczeniowy/formularze?articleId=54177&p_id=18"]},{"id":"ins-stress-tests","code":"Testy warunków skrajnych","name":"Annual insurance stress tests","official_name":"Testy warunków skrajnych w zakładach ubezpieczeń i w zakładach reasekuracji (18. edycja)","group":"Insurers (national)","status":"in force","purpose":{"text":"Annual stress tests run by every insurer and reinsurer to KNF's methodology, to assess the effect of extreme but plausible events on its solvency. The 18th edition uses data as at 31 December 2025 and covers interest rate risk, a combined market risk scenario, climate risks (hail, convective storms and reinsurance prices, mortality and morbidity), operating cost growth, the motor portfolio, a prospective cyber scenario and a multi-year cross-sector scenario.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Metodyka_przeprowadzania_testow_warunkow_skrajnych_18_edycja_97674.pdf"},"who_files":{"text":"All insurance and reinsurance undertakings, every year since 2009; some are asked for extra tests (supervision process page).","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/proces_nadzoru?articleId=54204&p_id=18"},"frequency":{"value":"annual","text":"Annual (supervision process page).","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/proces_nadzoru?articleId=54204&p_id=18"},"deadline":{"text":"Not stated in the methodology or on the supervision process page.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Metodyka_przeprowadzania_testow_warunkow_skrajnych_18_edycja_97674.pdf"},"formats":{"values":["Other"],"text":"Not stated; KNF publishes the shock parameters as an Excel workbook.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Informacja_techniczna_%20testow_warunkow_skrajnych_31_12_2025_97673.xlsx"},"templates":{"count":9,"items":[{"code":"3","name":"Interest rate risk"},{"code":"4","name":"Combined scenario for selected market risks"},{"code":"5.1","name":"Physical climate risk: hail (non-life)"},{"code":"5.2","name":"Long-term scenario: convective fronts and higher reinsurance prices (non-life)"},{"code":"5.3","name":"Physical climate risk: higher mortality and morbidity (life)"},{"code":"6","name":"Operating cost increase scenario"},{"code":"7","name":"Motor portfolio scenario (non-life)"},{"code":"8","name":"Cyber risk scenario (prospective test)"},{"code":"9","name":"Cross-sector scenario (multi-year test)"}],"note":"Scenarios in the 18th edition methodology (chapters 3 to 9).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Metodyka_przeprowadzania_testow_warunkow_skrajnych_18_edycja_97674.pdf"},"documents":["stress-test-methodology-18","stress-test-technical-information-18","insurance-supervision-process"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Metodyka_przeprowadzania_testow_warunkow_skrajnych_18_edycja_97674.pdf","note":"No validation rules for this return were found on the pages checked."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/Metodyka_przeprowadzania_testow_warunkow_skrajnych_18_edycja_97674.pdf"},"sources":["https://www.knf.gov.pl/knf/pl/komponenty/img/Metodyka_przeprowadzania_testow_warunkow_skrajnych_18_edycja_97674.pdf","https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/proces_nadzoru?articleId=54204&p_id=18","https://www.knf.gov.pl/knf/pl/komponenty/img/Informacja_techniczna_%20testow_warunkow_skrajnych_31_12_2025_97673.xlsx"]},{"id":"ins-additional-financial-statistical-reports","code":"Dodatkowe sprawozdania","name":"Additional financial and statistical reports of insurers","official_name":"Dodatkowe sprawozdania finansowe i statystyczne zakładów ubezpieczeń i zakładów reasekuracji","group":"Insurers (national)","status":"in force","purpose":{"text":"National financial and statistical reports of insurers and reinsurers set by a Minister of Finance regulation. KNF's supervision process page says its early warning system uses monthly financial data and information on the technical and financial result, and quarterly financial and statistical reports; the KNF-02 notes refer to the technical account drawn up under the 22 August 2023 regulation.","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/proces_nadzoru?articleId=54204&p_id=18"},"who_files":{"text":"Insurance and reinsurance undertakings (supervision process page).","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/proces_nadzoru?articleId=54204&p_id=18"},"frequency":{"value":"varies","text":"Monthly and quarterly data are named on the supervision process page; the full schedule is in the regulation, which was not read.","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/proces_nadzoru?articleId=54204&p_id=18"},"deadline":{"text":"Not stated on the KNF pages checked.","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/proces_nadzoru?articleId=54204&p_id=18"},"formats":{"values":["Other"],"text":"Not stated on the KNF pages checked.","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/proces_nadzoru?articleId=54204&p_id=18"},"legal_basis":[{"title":"Rozporządzenie Ministra Finansów z dnia 22 sierpnia 2023 r. w sprawie dodatkowych sprawozdań finansowych i statystycznych zakładów ubezpieczeń i zakładów reasekuracji (Dz. U. poz. 1960), as cited in the KNF-02 notes; KNF's legal acts page still lists the regulation of 29 April 2016","url":"https://www.knf.gov.pl/knf/pl/komponenty/img/KNF_02_formularz_2027_wraz_z_objasnieniami_99864.pdf"}],"templates":{"count":0,"items":[],"note":"The forms are set by the regulation, which was not read (the official journal was not requested).","source":"https://www.knf.gov.pl/dla_rynku/regulacje_i_praktyka/regulacje_prawne/akty_prawne_rynku_ubezpieczen"},"documents":["insurance-supervision-process","insurance-legal-acts","knf-02-form-2027"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/proces_nadzoru?articleId=54204&p_id=18","note":"No validation rules for this return were found on the pages checked."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/proces_nadzoru?articleId=54204&p_id=18"},"sources":["https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/proces_nadzoru?articleId=54204&p_id=18","https://www.knf.gov.pl/dla_rynku/regulacje_i_praktyka/regulacje_prawne/akty_prawne_rynku_ubezpieczen","https://www.knf.gov.pl/knf/pl/komponenty/img/KNF_02_formularz_2027_wraz_z_objasnieniami_99864.pdf"]},{"id":"bank-corep-own-funds","code":"COREP","name":"Own funds and capital requirements (COREP)","official_name":"Sprawozdawczość bankowa: COREP","group":"Banks: CRR supervisory reporting, filed through NBP (EU, EBA)","status":"in force","purpose":{"text":"EU-harmonised supervisory reporting of banks under the Capital Requirements Regulation and the EBA's technical standard; KNF's bank reporting page names this data scope: COREP (prudential reporting), solo and consolidated. The EBA defines its content.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"who_files":{"text":"Banks (KNF's bank reporting page). The KNF pages checked do not list which banks file which modules.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"frequency":{"value":"varies","text":"Not stated on the KNF pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"deadline":{"text":"Not stated on the KNF pages checked. KNF says all information on the reporting is published and updated on NBP's SIS reporting portal for banks, which could not be read.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"formats":{"values":["Other"],"text":"Banks send their reports to Narodowy Bank Polski (NBP) through its SIS system; NBP passes them to UKNF after a preliminary check (KNF bank reporting page). The file format is not stated on the KNF pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-of (docs/eba/corep-of.md). Polish banks use the EBA's templates and taxonomy.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"documents":["bank-reporting-crd-page","crd-crr-page"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/corep-of).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry)","note":"NBP makes a preliminary check of the reports before passing them to UKNF (KNF bank reporting page); no national checks are published on the KNF pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"sources":["https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18","https://www.knf.gov.pl/dla_rynku/pakiet_crd_crr"]},{"id":"bank-corep-large-exposures","code":"LE","name":"Large exposures","official_name":"Sprawozdawczość bankowa: LE","group":"Banks: CRR supervisory reporting, filed through NBP (EU, EBA)","status":"in force","purpose":{"text":"EU-harmonised supervisory reporting of banks under the Capital Requirements Regulation and the EBA's technical standard; KNF's bank reporting page names this data scope: Large Exposures. The EBA defines its content.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"who_files":{"text":"Banks (KNF's bank reporting page). The KNF pages checked do not list which banks file which modules.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"frequency":{"value":"varies","text":"Not stated on the KNF pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"deadline":{"text":"Not stated on the KNF pages checked. KNF says all information on the reporting is published and updated on NBP's SIS reporting portal for banks, which could not be read.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"formats":{"values":["Other"],"text":"Banks send their reports to Narodowy Bank Polski (NBP) through its SIS system; NBP passes them to UKNF after a preliminary check (KNF bank reporting page). The file format is not stated on the KNF pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-le (docs/eba/corep-le.md). Polish banks use the EBA's templates and taxonomy.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"documents":["bank-reporting-crd-page","crd-crr-page"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/corep-le).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry)","note":"NBP makes a preliminary check of the reports before passing them to UKNF (KNF bank reporting page); no national checks are published on the KNF pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"sources":["https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18","https://www.knf.gov.pl/dla_rynku/pakiet_crd_crr"]},{"id":"bank-corep-lcr","code":"LCR","name":"Liquidity coverage ratio","official_name":"Sprawozdawczość bankowa: LCR","group":"Banks: CRR supervisory reporting, filed through NBP (EU, EBA)","status":"in force","purpose":{"text":"EU-harmonised supervisory reporting of banks under the Capital Requirements Regulation and the EBA's technical standard; KNF's bank reporting page names this data scope: Liquidity coverage. The EBA defines its content.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"who_files":{"text":"Banks (KNF's bank reporting page). The KNF pages checked do not list which banks file which modules.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"frequency":{"value":"varies","text":"Not stated on the KNF pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"deadline":{"text":"Not stated on the KNF pages checked. KNF says all information on the reporting is published and updated on NBP's SIS reporting portal for banks, which could not be read.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"formats":{"values":["Other"],"text":"Banks send their reports to Narodowy Bank Polski (NBP) through its SIS system; NBP passes them to UKNF after a preliminary check (KNF bank reporting page). The file format is not stated on the KNF pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-lcr-da (docs/eba/corep-lcr-da.md). Polish banks use the EBA's templates and taxonomy.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"documents":["bank-reporting-crd-page","crd-crr-page"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/corep-lcr-da).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry)","note":"NBP makes a preliminary check of the reports before passing them to UKNF (KNF bank reporting page); no national checks are published on the KNF pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"public_data":{"level":"aggregate","text":"KNF publishes monthly banking sector data; from December 2023 the tables follow changes in banks' mandatory reporting, and the liquidity sheet shows LCR data and adds NSFR data.","url":"https://www.knf.gov.pl/publikacje_i_opracowania/dane_statystyczne?articleId=56224&p_id=18","format":"Excel","source":"https://www.knf.gov.pl/publikacje_i_opracowania/dane_statystyczne?articleId=56224&p_id=18"},"sources":["https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18","https://www.knf.gov.pl/dla_rynku/pakiet_crd_crr"]},{"id":"bank-corep-nsfr","code":"NSFR","name":"Net stable funding ratio","official_name":"Sprawozdawczość bankowa: NSFR","group":"Banks: CRR supervisory reporting, filed through NBP (EU, EBA)","status":"in force","purpose":{"text":"EU-harmonised supervisory reporting of banks under the Capital Requirements Regulation and the EBA's technical standard; KNF's bank reporting page names this data scope: stable funding. The EBA defines its content.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"who_files":{"text":"Banks (KNF's bank reporting page). The KNF pages checked do not list which banks file which modules.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"frequency":{"value":"varies","text":"Not stated on the KNF pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"deadline":{"text":"Not stated on the KNF pages checked. KNF says all information on the reporting is published and updated on NBP's SIS reporting portal for banks, which could not be read.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"formats":{"values":["Other"],"text":"Banks send their reports to Narodowy Bank Polski (NBP) through its SIS system; NBP passes them to UKNF after a preliminary check (KNF bank reporting page). The file format is not stated on the KNF pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-nsfr (docs/eba/corep-nsfr.md). Polish banks use the EBA's templates and taxonomy.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"documents":["bank-reporting-crd-page","crd-crr-page"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/corep-nsfr).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry)","note":"NBP makes a preliminary check of the reports before passing them to UKNF (KNF bank reporting page); no national checks are published on the KNF pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"public_data":{"level":"aggregate","text":"KNF publishes monthly banking sector data; from December 2023 the tables follow changes in banks' mandatory reporting, and the liquidity sheet shows LCR data and adds NSFR data.","url":"https://www.knf.gov.pl/publikacje_i_opracowania/dane_statystyczne?articleId=56224&p_id=18","format":"Excel","source":"https://www.knf.gov.pl/publikacje_i_opracowania/dane_statystyczne?articleId=56224&p_id=18"},"sources":["https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18","https://www.knf.gov.pl/dla_rynku/pakiet_crd_crr"]},{"id":"bank-corep-leverage-ratio","code":"LR","name":"Leverage ratio","official_name":"Sprawozdawczość bankowa: LR","group":"Banks: CRR supervisory reporting, filed through NBP (EU, EBA)","status":"in force","purpose":{"text":"EU-harmonised supervisory reporting of banks under the Capital Requirements Regulation and the EBA's technical standard; KNF's bank reporting page names this data scope: Leverage ratio. The EBA defines its content.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"who_files":{"text":"Banks (KNF's bank reporting page). The KNF pages checked do not list which banks file which modules.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"frequency":{"value":"varies","text":"Not stated on the KNF pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"deadline":{"text":"Not stated on the KNF pages checked. KNF says all information on the reporting is published and updated on NBP's SIS reporting portal for banks, which could not be read.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"formats":{"values":["Other"],"text":"Banks send their reports to Narodowy Bank Polski (NBP) through its SIS system; NBP passes them to UKNF after a preliminary check (KNF bank reporting page). The file format is not stated on the KNF pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/corep-lr (docs/eba/corep-lr.md). Polish banks use the EBA's templates and taxonomy.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"documents":["bank-reporting-crd-page","crd-crr-page"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/corep-lr).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry)","note":"NBP makes a preliminary check of the reports before passing them to UKNF (KNF bank reporting page); no national checks are published on the KNF pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"sources":["https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18","https://www.knf.gov.pl/dla_rynku/pakiet_crd_crr"]},{"id":"bank-finrep","code":"FINREP","name":"Financial reporting (FINREP)","official_name":"Sprawozdawczość bankowa: FINREP","group":"Banks: CRR supervisory reporting, filed through NBP (EU, EBA)","status":"in force","purpose":{"text":"EU-harmonised supervisory reporting of banks under the Capital Requirements Regulation and the EBA's technical standard; KNF's bank reporting page names this data scope: FINREP (financial reporting), consolidated. The EBA defines its content.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"who_files":{"text":"Banks (KNF's bank reporting page). The KNF pages checked do not list which banks file which modules.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"frequency":{"value":"varies","text":"Not stated on the KNF pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"deadline":{"text":"Not stated on the KNF pages checked. KNF says all information on the reporting is published and updated on NBP's SIS reporting portal for banks, which could not be read.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"formats":{"values":["Other"],"text":"Banks send their reports to Narodowy Bank Polski (NBP) through its SIS system; NBP passes them to UKNF after a preliminary check (KNF bank reporting page). The file format is not stated on the KNF pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/finrep9 (docs/eba/finrep9.md). Polish banks use the EBA's templates and taxonomy.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"documents":["bank-reporting-crd-page","crd-crr-page"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/finrep9).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry)","note":"NBP makes a preliminary check of the reports before passing them to UKNF (KNF bank reporting page); no national checks are published on the KNF pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"sources":["https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18","https://www.knf.gov.pl/dla_rynku/pakiet_crd_crr"]},{"id":"bank-asset-encumbrance","code":"AE","name":"Asset encumbrance","official_name":"Sprawozdawczość bankowa: AE","group":"Banks: CRR supervisory reporting, filed through NBP (EU, EBA)","status":"in force","purpose":{"text":"EU-harmonised supervisory reporting of banks under the Capital Requirements Regulation and the EBA's technical standard; KNF's bank reporting page names this data scope: Asset encumbrance. The EBA defines its content.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"who_files":{"text":"Banks (KNF's bank reporting page). The KNF pages checked do not list which banks file which modules.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"frequency":{"value":"varies","text":"Not stated on the KNF pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"deadline":{"text":"Not stated on the KNF pages checked. KNF says all information on the reporting is published and updated on NBP's SIS reporting portal for banks, which could not be read.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"formats":{"values":["Other"],"text":"Banks send their reports to Narodowy Bank Polski (NBP) through its SIS system; NBP passes them to UKNF after a preliminary check (KNF bank reporting page). The file format is not stated on the KNF pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"legal_basis":[{"title":"Regulation (EU) No 575/2013 (Capital Requirements Regulation)","url":"https://eur-lex.europa.eu/eli/reg/2013/575/oj/eng"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/ae (docs/eba/ae.md). Polish banks use the EBA's templates and taxonomy.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"documents":["bank-reporting-crd-page","crd-crr-page"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/ae).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry)","note":"NBP makes a preliminary check of the reports before passing them to UKNF (KNF bank reporting page); no national checks are published on the KNF pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"sources":["https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18","https://www.knf.gov.pl/dla_rynku/pakiet_crd_crr"]},{"id":"bank-solo-financial-package","code":"Pakiet jednostkowy","name":"Solo financial data package of banks (national)","official_name":"Pakiet jednostkowy (dane finansowe na poziomie jednostkowym)","group":"Banks: national financial reporting, filed through NBP (national)","status":"in force","purpose":{"text":"Outside the EBA technical standard, national authorities collect financial data of supervised institutions on a solo basis; the scope of this solo package is set mainly by the analytical needs of national users of financial data, including central banks, for macroprudential analysis (KNF bank reporting page).","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"who_files":{"text":"Banks (KNF bank reporting page).","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"frequency":{"value":"varies","text":"Not stated on the KNF pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"deadline":{"text":"Not stated on the KNF pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"formats":{"values":["Other"],"text":"Sent to NBP through its SIS system, which passes reports to UKNF (KNF bank reporting page); format not stated.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"templates":{"count":0,"items":[],"note":"Not published on the KNF pages checked; NBP's SIS portal could not be read.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"documents":["bank-reporting-crd-page","crd-crr-page"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18","note":"No validation rules for this return were found on the pages checked."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"},"sources":["https://www.knf.gov.pl/dla_rynku/pakiet_crd4/sprawozdawczosc_bankowa?articleId=34492&p_id=18"]},{"id":"skok-monthly-information","code":"SMD07 / SMM07","name":"Monthly reporting information of a SKOK","official_name":"Miesięczna informacja sprawozdawcza kasy (formularze SMD07 i SMM07)","group":"Cooperative savings and credit unions (SKOK) (national)","status":"in force","purpose":{"text":"The monthly reporting package of a cooperative savings and credit union (SKOK): balance sheet, profit and loss, own funds and capital requirements, assets, liabilities, credits and loans by type, quality and maturity, interest rate risk, interest income and costs, investments, liquidity and the mandatory reserve.","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/sprawozdwczosc_skok?articleId=93441&p_id=18"},"who_files":{"text":"Cooperative savings and credit unions: 'regular' unions (kasa zwykła) use SMD07 and 'small' unions (kasa mała) use SMM07 (templates page).","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/sprawozdwczosc_skok?articleId=93441&p_id=18"},"frequency":{"value":"monthly","text":"Monthly (templates).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/SMD07_93444.xlsx"},"deadline":{"text":"By the 25th day of the month after the month the data are drawn up for (sheet 'ZESTAWIENIE FORMULARZY').","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/SMD07_93444.xlsx"},"formats":{"values":["Excel"],"text":"KNF publishes the reporting file templates as Excel workbooks; the filing channel is not stated on the SKOK reporting pages.","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/sprawozdwczosc_skok?articleId=93441&p_id=18"},"templates":{"count":49,"items":[{"code":"DO02","name":"General data"},{"code":"BA02","name":"Balance sheet: assets"},{"code":"BP02","name":"Balance sheet: liabilities and equity"},{"code":"RZS02","name":"Profit and loss account"},{"code":"FWW01","name":"Own funds"},{"code":"WK01","name":"Capital requirement for credit risk"},{"code":"WK02","name":"Capital requirement for foreign exchange risk"},{"code":"WK03","name":"Capital requirement for operational risk"},{"code":"GAP01","name":"Cash and other monetary assets"},{"code":"AF01","name":"Financial assets at fair value through profit or loss"},{"code":"AF02","name":"Financial assets held for trading"},{"code":"AF03","name":"Financial assets available for sale"},{"code":"AF04","name":"Credits, loans and other receivables"},{"code":"AF05","name":"Financial assets held to maturity"},{"code":"RMK01","name":"Accruals and prepayments: assets"},{"code":"PA01","name":"Other assets"},{"code":"ZF02","name":"Financial liabilities at carrying amount"},{"code":"RE01","name":"Provisions"},{"code":"RMK02","name":"Accruals and deferred income: liabilities"},{"code":"NLOK02","name":"Receivables from deposits placed, at carrying amount, by currency and counterparty"},{"code":"DPW03","name":"Debt securities by counterparty and product"},{"code":"NKIP01","name":"Credits, loans and other receivables (excluding those at fair value through profit or loss): by collateral and counterparty"},{"code":"NKIP02","name":"Credits, loans and other receivables (excluding those at fair value through profit or loss): by collateral and product"},{"code":"NKIP03","name":"Credits, loans and other receivables (excluding those at fair value through profit or loss): by risk category under the accounting rules, and counterparty"},{"code":"NKIP04","name":"Credits, loans and other receivables (excluding those at fair value through profit or loss): by risk category under the accounting rules, and product"},{"code":"NKIP05","name":"Credits, loans and other receivables (excluding those at fair value through profit or loss): by counterparty"},{"code":"NKIP08","name":"Credit risk and impairment: uncollectable receivables written off against impairment"},{"code":"NKIP09","name":"Restructured receivables (all portfolios)"},{"code":"NKIP10","name":"Deferred, overdue and disputed receivables without impairment, by counterparty"},{"code":"NKIP11","name":"Deferred, overdue and disputed receivables without impairment, by product"},{"code":"NWTZ01","name":"Credits, loans and other receivables at carrying amount by maturity and counterparty"},{"code":"NWTZ02","name":"Credits, loans and other receivables at carrying amount by original maturity and counterparty"},{"code":"RSP01","name":"Interest rate risk: positions by repricing period"},{"code":"RSP02","name":"Interest rate risk: updated average payback period"},{"code":"RSP03","name":"Interest rate risk: additional information"},{"code":"RSP04","name":"Data for calculating interest on all contracts by original maturity"},{"code":"RSP05","name":"Data for calculating interest on new contracts by original maturity"},{"code":"ZF01","name":"Financial liabilities at carrying amount by currency, product and counterparty"},{"code":"ZF03","name":"Financial liabilities at carrying amount by original maturity and counterparty"},{"code":"ZF04","name":"Financial liabilities at carrying amount by maturity and counterparty"},{"code":"PO01","name":"Interest income by type of financial instrument"},{"code":"PO02","name":"Interest income by product"},{"code":"KO01","name":"Interest expense"},{"code":"PIK10","name":"Income-earning and non-income-earning assets"},{"code":"PIK11","name":"Interest-bearing and non-interest-bearing liabilities"},{"code":"IK02A","name":"Investments of the union"},{"code":"PLK02","name":"Liquidity of the union"},{"code":"RPL02","name":"Liquidity reserve"},{"code":"RO01","name":"Mandatory reserve held at the National Association (Kasa Krajowa)"}],"note":"Forms listed in the sheet 'ZESTAWIENIE FORMULARZY' of SMD07 (package valid from 1 April 2025), Polish titles translated. The small-union file SMM07 has 67 forms.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/SMD07_93444.xlsx"},"documents":["skok-reporting-page","skok-templates-page","skok-smd07","skok-smm07"],"validation_rules":{"published":true,"count":84,"count_basis":"Rows with a rule number in the sheet 'Reguły walidacyjne' of the SMD07 workbook (all RKM monthly checks); the small-union workbook SMM07 has 67.","where":"https://www.knf.gov.pl/knf/pl/komponenty/img/SMD07_93444.xlsx","machine_readable":true,"rule_format":"Excel sheet in which each rule gives a report cell expression, the relation 'minus', a second cell expression and the expected value (0)","note":"The sheet is titled 'Reguły kontrolne do formularzy sprawozdawczych dla kas' and the workbook checks itself (validation status per form).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/SMD07_93444.xlsx"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/sprawozdwczosc_skok?articleId=93441&p_id=18"},"sources":["https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/sprawozdwczosc_skok?articleId=93441&p_id=18","https://www.knf.gov.pl/knf/pl/komponenty/img/SMD07_93444.xlsx","https://www.knf.gov.pl/knf/pl/komponenty/img/SMM07_93445.xlsx","https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/sprawozdwczosc_skok"]},{"id":"skok-quarterly-information","code":"SKD07 / SKM07","name":"Quarterly reporting information of a SKOK","official_name":"Kwartalna informacja sprawozdawcza kasy (formularze SKD07 i SKM07)","group":"Cooperative savings and credit unions (SKOK) (national)","status":"in force","purpose":{"text":"The quarterly reporting package of a cooperative savings and credit union (SKOK): balance sheet, profit and loss, own funds and capital requirements, assets, liabilities, credits and loans by type, quality and maturity, interest rate risk, interest income and costs, investments, liquidity and the mandatory reserve, with more detailed quarterly forms on fixed and intangible assets, cash flows, securities, impairment, costs, governing bodies, concentration and collateral.","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/sprawozdwczosc_skok?articleId=93441&p_id=18"},"who_files":{"text":"Cooperative savings and credit unions: 'regular' unions (kasa zwykła) use SKD07 and 'small' unions (kasa mała) use SKM07 (templates page).","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/sprawozdwczosc_skok?articleId=93441&p_id=18"},"frequency":{"value":"quarterly","text":"Quarterly; the quarterly package also carries the forms due monthly (templates).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/SKD07_93442.xlsx"},"deadline":{"text":"By the 25th day of the month after the quarter the data are drawn up for (sheet 'ZESTAWIENIE FORMULARZY').","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/SKD07_93442.xlsx"},"formats":{"values":["Excel"],"text":"KNF publishes the reporting file templates as Excel workbooks; the filing channel is not stated on the SKOK reporting pages.","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/sprawozdwczosc_skok?articleId=93441&p_id=18"},"templates":{"count":112,"items":[{"code":"DO02","name":"General data"},{"code":"DO03","name":"Number of accounts held"},{"code":"BA02","name":"Balance sheet: assets"},{"code":"BP02","name":"Balance sheet: liabilities and equity"},{"code":"RZS02","name":"Profit and loss account"},{"code":"ZZFW01","name":"Statement of changes in own funds"},{"code":"FWW01","name":"Own funds"},{"code":"WK01","name":"Capital requirement for credit risk"},{"code":"WK02","name":"Capital requirement for foreign exchange risk"},{"code":"WK03","name":"Capital requirement for operational risk"},{"code":"RPP01","name":"Cash flow statement (direct method)"},{"code":"RPP02","name":"Cash flow statement (indirect method)"},{"code":"GAP01","name":"Cash and other monetary assets"},{"code":"AF01","name":"Financial assets at fair value through profit or loss"},{"code":"AF02","name":"Financial assets held for trading"},{"code":"AF03","name":"Financial assets available for sale"},{"code":"AF04","name":"Credits, loans and other receivables"},{"code":"AF05","name":"Financial assets held to maturity"},{"code":"AT01","name":"Fixed assets"},{"code":"ST01","name":"Tangible fixed assets: changes in fixed assets"},{"code":"ST02","name":"Other fixed assets used by the union"},{"code":"ST03","name":"Tangible fixed assets: assets under construction"},{"code":"WNIP01","name":"Intangible assets: changes"},{"code":"WNIP02","name":"Intangible assets: non-amortised intangible assets"},{"code":"RMK01","name":"Accruals and prepayments: assets"},{"code":"PA01","name":"Other assets"},{"code":"ZF02","name":"Financial liabilities at carrying amount"},{"code":"RE01","name":"Provisions"},{"code":"ZWB01","name":"Tax liabilities"},{"code":"RMK02","name":"Accruals and deferred income: liabilities"},{"code":"FSIZ01","name":"Special funds and other liabilities"},{"code":"FW02","name":"Structure of own fund"},{"code":"FW03","name":"Changes in revaluation reserve for financial instruments"},{"code":"FW04","name":"Proposed distribution of surplus or coverage of loss"},{"code":"ZPU01","name":"Off-balance-sheet commitments given"},{"code":"ZPU02","name":"Collateral established by the union"},{"code":"ZPO01","name":"Off-balance-sheet commitments received"},{"code":"NLOK02","name":"Receivables from deposits placed, at carrying amount, by currency and counterparty"},{"code":"DPW01","name":"Securities at carrying amount, by currency, product and counterparty"},{"code":"DPW02","name":"Equity instruments and debt securities: impairment"},{"code":"DPW03","name":"Debt securities by counterparty and product"},{"code":"DPW04","name":"Equity instruments by counterparty and product"},{"code":"DPW05","name":"Investments in shares and contributions in other entities"},{"code":"DPW06","name":"Debt securities at carrying amount by maturity and product"},{"code":"DPW07","name":"Debt securities at carrying amount by maturity and counterparty"},{"code":"NKIP01","name":"Credits, loans and other receivables (excluding those at fair value through profit or loss): by collateral and counterparty"},{"code":"NKIP02","name":"Credits, loans and other receivables (excluding those at fair value through profit or loss): by collateral and product"},{"code":"NKIP03","name":"Credits, loans and other receivables (excluding those at fair value through profit or loss): by risk category under the accounting rules, and counterparty"},{"code":"NKIP04","name":"Credits, loans and other receivables (excluding those at fair value through profit or loss): by risk category under the accounting rules, and product"},{"code":"NKIP05","name":"Credits, loans and other receivables (excluding those at fair value through profit or loss): by counterparty"},{"code":"NKIP06","name":"Credits, loans and other receivables (all portfolios) by collateral, gross"},{"code":"NKIP07","name":"Real estate credits and loans by original maturity"},{"code":"NKIP08","name":"Credit risk and impairment: uncollectable receivables written off against impairment"},{"code":"NKIP09","name":"Restructured receivables (all portfolios)"},{"code":"NKIP10","name":"Deferred, overdue and disputed receivables without impairment, by counterparty"},{"code":"NKIP11","name":"Deferred, overdue and disputed receivables without impairment, by product"},{"code":"NWTZ01","name":"Credits, loans and other receivables at carrying amount by maturity and counterparty"},{"code":"NWTZ02","name":"Credits, loans and other receivables at carrying amount by original maturity and counterparty"},{"code":"NWTZ03","name":"Credits, loans and other receivables (all portfolios) at initial value by original maturity"},{"code":"NWTZ04","name":"Credits, loans and other receivables (all portfolios) at initial value by maturity"},{"code":"RSP01","name":"Interest rate risk: positions by repricing period"},{"code":"RSP02","name":"Interest rate risk: updated average payback period"},{"code":"RSP03","name":"Interest rate risk: additional information"},{"code":"RSP04","name":"Data for calculating interest on all contracts by original maturity"},{"code":"RSP05","name":"Data for calculating interest on new contracts by original maturity"},{"code":"NO01","name":"Credits, loans and other receivables (excluding those at fair value through profit or loss) at carrying amount by currency, counterparty and product"},{"code":"AF06","name":"Impairment of financial assets by portfolio"},{"code":"AF07","name":"Impairment of financial assets by product and counterparty"},{"code":"AF08","name":"Financial assets pledged as collateral: derecognition and liabilities linked to transferred assets"},{"code":"AF09","name":"Sale of receivables"},{"code":"ZF01","name":"Financial liabilities at carrying amount by currency, product and counterparty"},{"code":"ZF03","name":"Financial liabilities at carrying amount by original maturity and counterparty"},{"code":"ZF04","name":"Financial liabilities at carrying amount by maturity and counterparty"},{"code":"ZF05","name":"Other liabilities at carrying amount"},{"code":"ZF06","name":"Savings and loan fund"},{"code":"ZF07","name":"Financial liabilities from savings and cash collateral at carrying amount"},{"code":"ZF08","name":"Liabilities from cash collateral and savings by original maturity and type"},{"code":"ZF09","name":"Liabilities from cash collateral and savings by maturity and type"},{"code":"ZFW01","name":"Liabilities counted in own funds with KNF's consent"},{"code":"ZWE01","name":"Liabilities from own issues by product and original maturity"},{"code":"ZWE02","name":"Liabilities from own issues by product and maturity"},{"code":"PUK01","name":"Credit promises at nominal value"},{"code":"PO01","name":"Interest income by type of financial instrument"},{"code":"PO02","name":"Interest income by product"},{"code":"KO01","name":"Interest expense"},{"code":"PIK01","name":"Other operating income and costs"},{"code":"PIK02","name":"Staff costs"},{"code":"PIK03","name":"Operating costs of the union"},{"code":"PIK04","name":"Result of extraordinary operations"},{"code":"PIK05","name":"Corporate income tax: structure"},{"code":"PIK06","name":"Fee and commission income and expense"},{"code":"PIK07","name":"Gains and losses on financial liabilities"},{"code":"PIK08","name":"Gains and losses on financial assets"},{"code":"PIK09","name":"Income and costs from aid funds"},{"code":"PIK10","name":"Income-earning and non-income-earning assets"},{"code":"PIK11","name":"Interest-bearing and non-interest-bearing liabilities"},{"code":"OA01","name":"Impairment allowances: changes in the period"},{"code":"OA02","name":"Impairment allowances by type of asset"},{"code":"OA03","name":"Financial assets (credits, loans, debt securities, other receivables) on which no interest is accrued"},{"code":"IK02A","name":"Investments of the union"},{"code":"PLK02","name":"Liquidity of the union"},{"code":"RPL02","name":"Liquidity reserve"},{"code":"RO01","name":"Mandatory reserve held at the National Association (Kasa Krajowa)"},{"code":"RNIZ01","name":"Composition of the supervisory board and management board"},{"code":"RNIZ02","name":"Remuneration, loans and similar benefits for members of the management and supervisory bodies"},{"code":"DZ01","name":"Discontinued operations"},{"code":"PKZ02","name":"Breach of exposure concentration limits"},{"code":"PKZ03","name":"Concentration of assets"},{"code":"FS01","name":"Assets from payments to the stabilisation fund"},{"code":"ZAB01","name":"Collateral established and taken over for the union, and sold, where the union may sell or pledge it"},{"code":"ZAB02","name":"Collateral established for the union where it may sell or pledge it"},{"code":"ZAB03","name":"Assets taken over as collateral"}],"note":"Forms listed in the sheet 'ZESTAWIENIE FORMULARZY' of SKD07 (package valid from 1 April 2025), Polish titles translated. The small-union file SKM07 has 84 forms.","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/SKD07_93442.xlsx"},"documents":["skok-reporting-page","skok-templates-page","skok-skd07","skok-skm07"],"validation_rules":{"published":true,"count":134,"count_basis":"Rows with a rule number in the sheet 'Reguły walidacyjne' of the SKD07 workbook (84 RKM monthly checks and 50 RKK quarterly checks); the small-union workbook SKM07 has 84.","where":"https://www.knf.gov.pl/knf/pl/komponenty/img/SKD07_93442.xlsx","machine_readable":true,"rule_format":"Excel sheet in which each rule gives a report cell expression, the relation 'minus', a second cell expression and the expected value (0)","note":"The sheet is titled 'Reguły kontrolne do formularzy sprawozdawczych dla kas' and the workbook checks itself (validation status per form).","source":"https://www.knf.gov.pl/knf/pl/komponenty/img/SKD07_93442.xlsx"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/sprawozdwczosc_skok?articleId=93441&p_id=18"},"sources":["https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/sprawozdwczosc_skok?articleId=93441&p_id=18","https://www.knf.gov.pl/knf/pl/komponenty/img/SKD07_93442.xlsx","https://www.knf.gov.pl/knf/pl/komponenty/img/SKM07_93443.xlsx","https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/sprawozdwczosc_skok"]},{"id":"psp-fraud-reporting","code":"PSD2 fraud (xbrl.csv)","name":"Payment fraud statistics (PSD2)","official_name":"Raportowanie danych o transakcjach oszukańczych (fraudy) na podstawie PSD2","group":"Payment service providers: fraud reporting (EU, EBA)","status":"in force","purpose":{"text":"Data on fraud related to the payment services the provider offers, broken down by the ways payment services are provided, under Article 32h of the Payment Services Act and the EBA Guidelines on fraud reporting under Article 96(6) PSD2 (EBA/GL/2018/05 as amended by EBA/GL/2020/01). The EBA defines the content.","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Rynek_uslug_platniczych/raportowanie_fraudow"},"who_files":{"text":"Payment service providers referred to in Article 4(2) points 1 to 4, 6, 9, 11 and 12 of the Payment Services Act; the page sets a separate channel for small payment institutions (fraud page).","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Rynek_uslug_platniczych/raportowanie_fraudow"},"frequency":{"value":"semi-annual","text":"Half-yearly (Article 32h, quoted on the fraud page).","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Rynek_uslug_platniczych/raportowanie_fraudow"},"deadline":{"text":"By the end of the month following the half-year (Article 32h, quoted on the fraud page).","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Rynek_uslug_platniczych/raportowanie_fraudow"},"formats":{"values":["xBRL-CSV"],"text":"xbrl.csv files to the EBA taxonomy in force for the period, in PLN to two decimals, zipped and named <provider number>_H<half-year>_<year> (for example MIP300_H1_2025), sent through the KNF Portal; small payment institutions send them to UKNF's e-Delivery address (exceptionally through UKNF's electronic inbox) (fraud page).","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Rynek_uslug_platniczych/raportowanie_fraudow"},"legal_basis":[{"title":"Ustawa z dnia 19 sierpnia 2011 r. o usługach płatniczych, Article 32h (Payment Services Act), as quoted by KNF","url":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Rynek_uslug_platniczych/raportowanie_fraudow"},{"title":"Directive (EU) 2015/2366 (PSD2), Article 96(6)","url":"https://eur-lex.europa.eu/eli/dir/2015/2366/oj/eng"}],"templates":{"count":0,"items":[],"note":"EU return: the templates and instructions are defined by the EBA. See the library's EBA entry eba/psd-frp (docs/eba/psd-frp.md). Polish providers use the EBA's templates and taxonomy; KNF publishes a sample file and visualisations of the forms in Polish and English.","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Rynek_uslug_platniczych/raportowanie_fraudow"},"documents":["psp-fraud-page","psp-fraud-rules","psp-fraud-sample","psp-fraud-visualisations-pl","psp-fraud-visualisations-en","portal-knf-page"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/psd-frp).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry)","note":"No national checks are described on the fraud page.","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Rynek_uslug_platniczych/raportowanie_fraudow"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Rynek_uslug_platniczych/raportowanie_fraudow"},"sources":["https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Rynek_uslug_platniczych/raportowanie_fraudow"]},{"id":"mip-transaction-information","code":"Sprawozdawczość małych instytucji płatniczych","name":"Payment transaction information of small payment institutions","official_name":"Informacja kwartalna i roczna o transakcjach płatniczych wykonanych przez MIP","group":"Small payment institutions and payment service offices (national)","status":"in force","purpose":{"text":"Quarterly and annual information on the number and value of payment transactions carried out by a small payment institution (MIP), under Article 117r(1)(1)(a) and (b) of the Payment Services Act. Separate notices are due when the transaction limit is exceeded, and monthly information while the business is being adjusted or a licence application is pending.","source":"https://www.knf.gov.pl/komunikacja/sprawozdawczosc_dostawcow_uslug_platniczych/formularz_transakcje_MIP"},"who_files":{"text":"Small payment institutions (małe instytucje płatnicze, MIP) (MIP page).","source":"https://www.knf.gov.pl/komunikacja/sprawozdawczosc_dostawcow_uslug_platniczych/formularz_transakcje_MIP"},"frequency":{"value":"quarterly","text":"Quarterly and annual; monthly only while adjusting after a limit breach (MIP page).","source":"https://www.knf.gov.pl/komunikacja/sprawozdawczosc_dostawcow_uslug_platniczych/formularz_transakcje_MIP"},"deadline":{"text":"Quarterly information by the last day of the month after the month that ends the quarter; annual information by 31 January of the following year; limit breach notices within 14 days; monthly information by the 15th of the following month (MIP page).","source":"https://www.knf.gov.pl/komunikacja/sprawozdawczosc_dostawcow_uslug_platniczych/formularz_transakcje_MIP"},"formats":{"values":["Web form"],"text":"KNF's online reporting forms at e-rup.knf.gov.pl/sprawozdania, list 'Sprawozdawczość małych instytucji płatniczych', tab 'Informacja'; ePUAP or paper only in exceptional cases (MIP page).","source":"https://www.knf.gov.pl/komunikacja/sprawozdawczosc_dostawcow_uslug_platniczych/formularz_transakcje_MIP"},"legal_basis":[{"title":"Ustawa o usługach płatniczych, Articles 117p and 117r (Payment Services Act), as cited by KNF","url":"https://www.knf.gov.pl/komunikacja/sprawozdawczosc_dostawcow_uslug_platniczych/formularz_transakcje_MIP"}],"templates":{"count":0,"items":[],"note":"Web form; no template published on the page.","source":"https://www.knf.gov.pl/komunikacja/sprawozdawczosc_dostawcow_uslug_platniczych/formularz_transakcje_MIP"},"documents":["mip-forms-page"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://www.knf.gov.pl/komunikacja/sprawozdawczosc_dostawcow_uslug_platniczych/formularz_transakcje_MIP","note":"No validation rules for this return were found on the pages checked."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/komunikacja/sprawozdawczosc_dostawcow_uslug_platniczych/formularz_transakcje_MIP"},"sources":["https://www.knf.gov.pl/komunikacja/sprawozdawczosc_dostawcow_uslug_platniczych/formularz_transakcje_MIP","https://www.knf.gov.pl/komunikacja/sprawozdawczosc_dostawcow_uslug_platniczych"]},{"id":"bup-transaction-information","code":"Sprawozdawczość biur usług płatniczych","name":"Annual payment transaction information of payment service offices","official_name":"Informacja roczna o transakcjach płatniczych wykonanych przez BUP","group":"Small payment institutions and payment service offices (national)","status":"in force","purpose":{"text":"Annual information on the number and value of payment transactions carried out by a payment service office (biuro usług płatniczych, BUP) in each month of the year. Separate notices are due when the EUR 500,000 transaction limit is exceeded, and monthly information while adjusting.","source":"https://www.knf.gov.pl/komunikacja/sprawozdawczosc_dostawcow_uslug_platniczych/formularz_transakcje_BUP"},"who_files":{"text":"Payment service offices (BUP) (BUP page).","source":"https://www.knf.gov.pl/komunikacja/sprawozdawczosc_dostawcow_uslug_platniczych/formularz_transakcje_BUP"},"frequency":{"value":"annual","text":"Annual, sent once (BUP page).","source":"https://www.knf.gov.pl/komunikacja/sprawozdawczosc_dostawcow_uslug_platniczych/formularz_transakcje_BUP"},"deadline":{"text":"Annual information by 31 January of the following year; limit breach notices within 14 days; monthly information by the 15th of the following month (BUP page).","source":"https://www.knf.gov.pl/komunikacja/sprawozdawczosc_dostawcow_uslug_platniczych/formularz_transakcje_BUP"},"formats":{"values":["Web form"],"text":"KNF's online reporting forms at e-rup.knf.gov.pl/sprawozdania, list 'Sprawozdawczość biur usług płatniczych', tab 'Informacja', option 'Roczna' (BUP page).","source":"https://www.knf.gov.pl/komunikacja/sprawozdawczosc_dostawcow_uslug_platniczych/formularz_transakcje_BUP"},"legal_basis":[{"title":"Ustawa o usługach płatniczych, Articles 126 to 128 (Payment Services Act), as cited by KNF","url":"https://www.knf.gov.pl/komunikacja/sprawozdawczosc_dostawcow_uslug_platniczych/formularz_transakcje_BUP"}],"templates":{"count":0,"items":[],"note":"Web form; no template published on the page.","source":"https://www.knf.gov.pl/komunikacja/sprawozdawczosc_dostawcow_uslug_platniczych/formularz_transakcje_BUP"},"documents":["bup-forms-page"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://www.knf.gov.pl/komunikacja/sprawozdawczosc_dostawcow_uslug_platniczych/formularz_transakcje_BUP","note":"No validation rules for this return were found on the pages checked."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/komunikacja/sprawozdawczosc_dostawcow_uslug_platniczych/formularz_transakcje_BUP"},"sources":["https://www.knf.gov.pl/komunikacja/sprawozdawczosc_dostawcow_uslug_platniczych/formularz_transakcje_BUP","https://www.knf.gov.pl/komunikacja/sprawozdawczosc_dostawcow_uslug_platniczych"]},{"id":"lending-institution-reports","code":"Sprawozdania instytucji pożyczkowych","name":"Quarterly and annual reports of lending institutions","official_name":"Kwartalne i roczne sprawozdania z działalności w zakresie udzielania kredytu konsumenckiego","group":"Lending institutions (national)","status":"in force","purpose":{"text":"Quarterly and annual reports on consumer credit business under Article 59dg of the Consumer Credit Act: consumer credits granted (number, value, maturity and currency structure, arrears), credit agreements, number of clients, total income with non-interest costs shown separately, the balance sheet with funding sources, and the members of the management and supervisory boards and proxies, including their clean criminal records.","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Sektor_instytucji_pozyczkowych/sprawozdawczosc"},"who_files":{"text":"Lending institutions (instytucje pożyczkowe) (lending reporting page).","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Sektor_instytucji_pozyczkowych/sprawozdawczosc"},"frequency":{"value":"quarterly","text":"Quarterly and annual (lending reporting page).","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Sektor_instytucji_pozyczkowych/sprawozdawczosc"},"deadline":{"text":"Set by the regulation of the minister responsible for financial institutions (linked from the page to Dziennik Ustaw 2023 item 2503); not stated on the page.","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Sektor_instytucji_pozyczkowych/sprawozdawczosc"},"formats":{"values":["Web form"],"text":"Only electronically, through the forms and channel KNF provides in its system at crp.knf.gov.pl (lending reporting page).","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Sektor_instytucji_pozyczkowych/sprawozdawczosc"},"legal_basis":[{"title":"Ustawa o kredycie konsumenckim, Article 59dg (Consumer Credit Act), and the minister's regulation on the reports of lending institutions, as cited by KNF","url":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Sektor_instytucji_pozyczkowych/sprawozdawczosc"}],"templates":{"count":0,"items":[],"note":"The forms are set by the minister's regulation, which was not read (the official journal was not requested).","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Sektor_instytucji_pozyczkowych/sprawozdawczosc"},"documents":["lending-reporting-page"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Sektor_instytucji_pozyczkowych/sprawozdawczosc","note":"No validation rules for this return were found on the pages checked."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Sektor_instytucji_pozyczkowych/sprawozdawczosc"},"sources":["https://www.knf.gov.pl/dla_rynku/Informacje_dla_podmiotow_nadzorowanych/Sektor_instytucji_pozyczkowych/sprawozdawczosc"]},{"id":"dora-ict-third-party-register","code":"SPR-PF-17 / SPR-PF-18","name":"Register of information on ICT third-party arrangements (DORA)","official_name":"SPR-PF-17 Sprawozdanie roczne ... ; SPR-PF-18 Sprawozdanie dotyczące pełnego rejestru informacji","group":"All financial entities: ICT third-party registers (EU, ESAs)","status":"in force","purpose":{"text":"Reports on contractual arrangements with ICT third-party service providers under Article 28(3) DORA: an annual report on the number of new arrangements, categories of providers, types of arrangements and the services and functions supported (SPR-PF-17), and the full register of information or another scope on request (SPR-PF-18). KNF says the registers of information go on to the European Supervisory Authorities.","source":"https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18"},"who_files":{"text":"All financial entities within DORA (Articles 2 and 16) (DORA obligations page).","source":"https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18"},"frequency":{"value":"annual","text":"Once a year, by the date set in the decision of the European Supervisory Authorities (SPR-PF-17); on request (SPR-PF-18).","source":"https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18"},"deadline":{"text":"SPR-PF-17: once a year by the date in the European Supervisory Authorities' decision. SPR-PF-18: by the date set in the request (DORA obligations page).","source":"https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18"},"formats":{"values":["Other"],"text":"Through the DORA Reporting System (SSD), the CRP communication subsystem at crp.knf.gov.pl (DORA systems page); the file format is not stated on the pages checked.","source":"https://www.knf.gov.pl/dla_rynku/dora/systemy_dora?articleId=92127&p_id=18"},"legal_basis":[{"title":"Regulation (EU) 2022/2554 (DORA), Article 28(3)","url":"https://eur-lex.europa.eu/eli/reg/2022/2554/oj/eng"},{"title":"Commission Implementing Regulation (EU) 2024/2956 (standard templates for the register of information)","url":"https://eur-lex.europa.eu/legal-content/PL/TXT/HTML/?uri=OJ:L_202402956&qid=1733386591974"}],"templates":{"count":0,"items":[],"note":"EU return: the register templates are set by Implementing Regulation (EU) 2024/2956 (cited on KNF's DORA page) and the taxonomy is the EBA's. See the library's EBA entry eba/dora (docs/eba/dora.md).","source":"https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18"},"documents":["dora-obligations-page","dora-systems-page","dora-ssd-rules"],"validation_rules":{"published":true,"count":null,"count_basis":"Not counted here: the EBA's validation rules apply (see eba/dora).","where":null,"machine_readable":true,"rule_format":"EBA validation rules in the EBA reporting framework (see the EBA entry)","note":"No national checks are described on the KNF DORA pages checked.","source":"https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18"},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18"},"sources":["https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18","https://www.knf.gov.pl/dla_rynku/dora/systemy_dora?articleId=92127&p_id=18"]},{"id":"dora-kri-quarterly","code":"SPR-PF-26","name":"Quarterly ICT key risk indicators survey","official_name":"SPR-PF-26 Sprawozdanie kwartalne dotyczące Kluczowych wskaźników ryzyka dla obszaru ICT (Ankieta KRI kwartalna)","group":"All financial entities: ICT risk (national)","status":"in force","purpose":{"text":"A quarterly report on key risk indicators for ICT (the quarterly KRI survey), collected by KNF under Article 50(1) and (2)(a) DORA.","source":"https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18"},"who_files":{"text":"Supervised entities that apply the full ICT risk management framework (DORA obligations page).","source":"https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18"},"frequency":{"value":"quarterly","text":"Quarterly (DORA obligations page).","source":"https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18"},"deadline":{"text":"Not stated; the page says deadlines will be set in law, including the act amending laws for digital operational resilience, or in UKNF supervisory instructions.","source":"https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18"},"formats":{"values":["Other"],"text":"Through the DORA Reporting System (SSD), the CRP communication subsystem at crp.knf.gov.pl (DORA systems page); the file format is not stated on the pages checked.","source":"https://www.knf.gov.pl/dla_rynku/dora/systemy_dora?articleId=92127&p_id=18"},"legal_basis":[{"title":"Regulation (EU) 2022/2554 (DORA), Article 50(1) and (2)(a), as cited by KNF","url":"https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18"}],"templates":{"count":0,"items":[],"note":"No template published on the pages checked.","source":"https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18"},"documents":["dora-obligations-page","dora-systems-page","dora-ssd-rules"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18","note":"No validation rules for this return were found on the pages checked."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18"},"sources":["https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18","https://www.knf.gov.pl/dla_rynku/dora/systemy_dora?articleId=92127&p_id=18"]},{"id":"dora-kri-annual","code":"SPR-PF-27 / SPR-PF-30","name":"Annual ICT key risk indicators survey","official_name":"SPR-PF-27 / SPR-PF-30 Sprawozdanie roczne dotyczące Kluczowych wskaźników ryzyka dla obszaru ICT (Ankieta KRI roczna)","group":"All financial entities: ICT risk (national)","status":"in force","purpose":{"text":"An annual report on key risk indicators for ICT (the annual KRI survey): SPR-PF-27 for entities with the full ICT risk management framework and SPR-PF-30 for those with the simplified framework.","source":"https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18"},"who_files":{"text":"Supervised entities that apply the full (SPR-PF-27) or the simplified (SPR-PF-30) ICT risk management framework (DORA obligations page).","source":"https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18"},"frequency":{"value":"annual","text":"Annual (DORA obligations page).","source":"https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18"},"deadline":{"text":"Not stated; the page says deadlines will be set in law or in UKNF supervisory instructions.","source":"https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18"},"formats":{"values":["Other"],"text":"Through the DORA Reporting System (SSD), the CRP communication subsystem at crp.knf.gov.pl (DORA systems page); the file format is not stated on the pages checked.","source":"https://www.knf.gov.pl/dla_rynku/dora/systemy_dora?articleId=92127&p_id=18"},"legal_basis":[{"title":"Regulation (EU) 2022/2554 (DORA), Article 50(1) and (2)(a), as cited by KNF","url":"https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18"}],"templates":{"count":2,"items":[{"code":"SPR-PF-27","name":"Annual KRI survey, full ICT risk management framework"},{"code":"SPR-PF-30","name":"Annual KRI survey, simplified ICT risk management framework"}],"note":"The two forms named on the DORA obligations page; their content is not published there.","source":"https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18"},"documents":["dora-obligations-page","dora-systems-page","dora-ssd-rules"],"validation_rules":{"published":false,"count":null,"where":null,"machine_readable":false,"source":"https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18","note":"No validation rules for this return were found on the pages checked."},"public_data":{"level":"none found","text":"No data from this return published by KNF was found on the pages checked.","source":"https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18"},"sources":["https://www.knf.gov.pl/dla_rynku/dora/sprawozdawczosc_dora/obowiazki_sprawozdawcze_w_zwiazku_z_rozporzadzeniem_dora?articleId=99374&p_id=18","https://www.knf.gov.pl/dla_rynku/dora/systemy_dora?articleId=92127&p_id=18"]}],"documents":[{"id":"knf-raportowanie-page","title":"Przekazywanie informacji przez podmioty nadzorowane (information sent by supervised entities)","url":"https://www.knf.gov.pl/komunikacja/raportowanie","role":"list of returns","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null,"note":"KNF's index of reporting pages: ESEF, TFI, ZASI, depositaries, sales activity of investment firms, MiFIR, OAM and payment service providers."},{"id":"knf-sprawozdawczosc-home","title":"SPRAWOZDAWCZOŚĆ (KNF reporting website)","url":"https://sprawozdawczosc.knf.gov.pl/","role":"list of returns","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null,"note":"KNF's reporting website: reporting areas (NSS, IKE and IKZE, PPK, PPE, ZAFI and AFI, ZASI and ASI, depositaries, OFE, DFE and PTE), XML validator, visualiser and online XML forms."},{"id":"tfi-obligations-page","title":"Wypełnianie obowiązków informacyjnych przez towarzystwa funduszy inwestycyjnych i funduszy inwestycyjnych","url":"https://www.knf.gov.pl/komunikacja/raportowanie/obowiazki_informacyjne_TFI","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":"2023-12-20","note":"Says the 2017 regulation applied until 31 December 2023 and that new reporting rules apply from 1 January 2024, described on sprawozdawczosc.knf.gov.pl."},{"id":"nss-page","title":"Sprawozdawczość TFI i FI (NSS): zasady raportowania","url":"https://sprawozdawczosc.knf.gov.pl/o-nss/zasady-raportowania","role":"list of returns","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null,"note":"The New Reporting System (Nowy System Sprawozdawczości, NSS) page: legal basis, reporting rules and their versions, main and supporting XML schemas, tools, Q&A and FAQ."},{"id":"nss-map-2025-06","title":"Załącznik nr 1. Zestawienie obowiązków informacyjnych i formy ich realizacji (version 1.4)","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx","role":"list of returns","file_type":"xlsx","downloadable":true,"size_bytes":151874,"sha256":"da087bd9f3d05ab2e1b75bf7ca7111a35193b10fa0f0588287b54d0d03e43f1a","date":"2025-06-25","note":"The reporting map for TFIs, investment funds and funds in liquidation from 1 January 2024: 191 obligations (49 periodic, 142 current), each with legal basis, frequency, deadline, data format, the report or ESPI form that fulfils it and the ESPI chancery. Sheets: Spis, Obowiązki informacyjne, Akty prawne, Raporty."},{"id":"nss-rules-2025-06","title":"Zasady realizowania obowiązków informacyjnych wobec organu nadzoru wynikających z ustawy o funduszach inwestycyjnych (Zasady raportowania)","url":"https://sprawozdawczosc.knf.gov.pl/nss/2025/06/Zasady%20raportowania.pdf","role":"filing rules","file_type":"pdf","downloadable":true,"size_bytes":888277,"sha256":"816fb74c74f6fc51808dd29b5b276f49405d2e894618afe6284fc067b17d6793","date":"2025-06-25","note":"Reporting rules: legal basis (Article 222f), the ESPI system, data format (XML files to XSD schemas based on ISO 20022 standards, UTF-8 without BOM), file preparation, validation, sending through the ESPI form PLIKI and the technical validation message."},{"id":"nss-technical-instruction","title":"Załącznik nr 2. 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Zasady postępowania w przypadku otrzymania przez plik XML statusu odrzucony","url":"https://sprawozdawczosc.knf.gov.pl/nss/2024/08/Za%C5%82%C4%85cznik%20nr%204.%20Zasady%20post%C4%99powania%20w%20przypadku%20otrzymania%20przez%20plik%20xml%20statusu%20odrzucony.pdf","role":"filing rules","file_type":"pdf","downloadable":true,"size_bytes":59573,"sha256":"d4733924c5acdfb68f74e6532f1efaefb0a643e43deb3d7f0c413c900d817256","date":"2024-08-28","note":"What to do when an XML file is given the status 'rejected'."},{"id":"nss-tfi-list","title":"TFI: obowiązki informacyjne towarzystwa funduszy inwestycyjnych","url":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/tfi","role":"list of returns","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null,"note":"Lists the TFI reports sent in XML: TM (monthly report) and Transakcje powiązane (current report)."},{"id":"nss-fi-list","title":"FI: obowiązki informacyjne funduszy inwestycyjnych","url":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi","role":"list of returns","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null,"note":"Lists the funds' periodic XML reports (Lokaty, Bilans, Produkty, Transakcje, Rachunek wyniku, Uczestnicy, Wycena JU, Informacja uzupełniająca, Dystrybucja, Kapitały FIO/SFIO, Dźwignia, Dni wyceny FIZ) and current XML reports."},{"id":"nss-likw-list","title":"FI w likwidacji: obowiązki informacyjne funduszy inwestycyjnych w likwidacji","url":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/likwidator","role":"list of returns","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null,"note":"Lists the XML reports of funds in liquidation (Lokaty, Transakcje, Likwidacje, Bilans; current reports)."},{"id":"espi-page","title":"Elektroniczny System Przekazywania Informacji (ESPI)","url":"https://www.knf.gov.pl/dla_rynku/espi","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":"2026-10-20","note":"ESPI access, rules, documents and instructions; also the ZAFI (AIFMD) schemas and validation rules, CSDR Article 9 reporting, the investment firm reporting map and the IFD-IFR reporting instruction."},{"id":"espi-regulamin","title":"Regulamin korzystania z Elektronicznego Systemu Przekazywania Informacji (ESPI)","url":"https://www.knf.gov.pl/knf/pl/komponenty/img/Regulamin_korzystania_z_ESPI_66994.pdf","role":"filing rules","file_type":"pdf","downloadable":true,"size_bytes":778306,"sha256":"328c9fe021e7ce3c54e8c723428e93753ce79dfe8c6b8f86dc59ac610fc3140c","date":null,"note":"Rules for using ESPI. The ESPI page says the new rules came into force on 18 October 2025 and extend ESPI to institutions running IKE and IKZE accounts."},{"id":"xsd-tfi-tm","title":"Schemat główny knf.tfi.TM.xsd (obowiązujący od 2026-04)","url":"https://sprawozdawczosc.knf.gov.pl/nss/2026/04/xsd/knf.tfi.TM.xsd","role":"schema","file_type":"xsd","downloadable":true,"size_bytes":74727,"sha256":"eee52e784f6ee53b004b398f036ceca869ccaffbd8abd7c99021e94718007e58","date":"2026-01-30","note":"Main XML schema for the TM report valid from 2026-04; the report page also links interactive XHTML documentation, an XSL visualisation and sample files."},{"id":"page-tfi-tm","title":"Sprawozdanie miesięczne towarzystwa funduszy inwestycyjnych (Załącznik nr 1)","url":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/tfi/okresowe/tfi-tm","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null,"note":"KNF's page for the TM report: purpose, main schema versions with documentation, supporting schemas, visualisations, sample files and Q&A."},{"id":"xsd-fi-lokaty","title":"Schemat główny knf.fi.Lokaty.xsd (obowiązujący od 2026-07)","url":"https://sprawozdawczosc.knf.gov.pl/nss/2026/07/xsd/knf.fi.Lokaty.xsd","role":"schema","file_type":"xsd","downloadable":true,"size_bytes":126424,"sha256":"ee3a19be1e02a0f6ae337b18e4ed38f596f654ffd7defa9944fdecdc06263f2a","date":"2026-04-30","note":"Main XML schema for the Lokaty report valid from 2026-07; the report page also links interactive XHTML documentation, an XSL visualisation and sample files."},{"id":"page-fi-lokaty","title":"Zestawienie aktywów i instrumentów finansowych","url":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-lokaty","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null,"note":"KNF's page for the Lokaty report: purpose, main schema versions with documentation, supporting schemas, visualisations, sample files and Q&A."},{"id":"xsd-fi-transakcje","title":"Schemat główny knf.fi.Transakcje.xsd (obowiązujący od 2026-01)","url":"https://sprawozdawczosc.knf.gov.pl/nss/2026/01/xsd/knf.fi.Transakcje.xsd","role":"schema","file_type":"xsd","downloadable":true,"size_bytes":98302,"sha256":"cb599414000dc7d89a9c3e554683f174585ec107334230cfd76fad2a70e5794b","date":"2025-10-31","note":"Main XML schema for the Transakcje report valid from 2026-01; the report page also links interactive XHTML documentation, an XSL visualisation and sample files."},{"id":"page-fi-transakcje","title":"Zestawienie transakcji","url":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-transakcje","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null,"note":"KNF's page for the Transakcje report: purpose, main schema versions with documentation, supporting schemas, visualisations, sample files and Q&A."},{"id":"xsd-fi-wycena-ju","title":"Schemat główny knf.fi.WycenaJU.xsd (obowiązujący od 2024-01)","url":"https://sprawozdawczosc.knf.gov.pl/nss/2024/01/xsd/knf.fi.WycenaJU.xsd","role":"schema","file_type":"xsd","downloadable":true,"size_bytes":18569,"sha256":"9c59a098fcad9a4cbf6f76b92469f7ff53d89af1073ef8c7dc0bc2d647babf05","date":"2023-12-19","note":"Main XML schema for the WycenaJU report valid from 2024-01; the report page also links interactive XHTML documentation, an XSL visualisation and sample files."},{"id":"page-fi-wycena-ju","title":"Informacja o wycenie jednostek uczestnictwa (Wycena FIO lub SFIO)","url":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-wycena-ju","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null,"note":"KNF's page for the WycenaJU report: purpose, main schema versions with documentation, supporting schemas, visualisations, sample files and Q&A."},{"id":"xsd-fi-kapitaly","title":"Schemat główny knf.fi.Kapitaly.xsd (obowiązujący od 2024-09)","url":"https://sprawozdawczosc.knf.gov.pl/nss/2024/09/xsd/knf.fi.Kapitaly.xsd","role":"schema","file_type":"xsd","downloadable":true,"size_bytes":28774,"sha256":"e530900eb9796d90629a90ccade6509fc5ac396b4c791f380cbf97daf9eb7911","date":"2024-11-22","note":"Main XML schema for the Kapitaly report valid from 2024-09; the report page also links interactive XHTML documentation, an XSL visualisation and sample files."},{"id":"page-fi-kapitaly","title":"Informacja o zmianach w kapitale FIO lub SFIO","url":"https://sprawozdawczosc.knf.gov.pl/podmioty-nss/fi/okresowe/fi-kapitaly-fio-sfio","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":null,"note":"KNF's page for the Kapitaly report: purpose, main schema versions with documentation, supporting schemas, visualisations, sample files and Q&A."},{"id":"xsd-fi-bilans","title":"Schemat główny knf.fi.Bilans.xsd (obowiązujący od 2024-10)","url":"https://sprawozdawczosc.knf.gov.pl/nss/2024/10/xsd/knf.fi.Bilans.xsd","role":"schema","file_type":"xsd","downloadable":true,"size_bytes":34230,"sha256":"234c0ae8b906fda88231ad0c54f753aeab6212d066c296b2c3a25c4738637c2d","date":"2025-02-11","note":"Main XML schema for the Bilans report valid from 2024-10; 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Sheet 'Zakres informacji'."},{"id":"if-reporting-qa","title":"Q&A w sprawie raportowania","url":"https://www.knf.gov.pl/knf/pl/komponenty/img/QA_raportowanie_94634.xlsx","role":"guidance","file_type":"xlsx","downloadable":true,"size_bytes":2681510,"sha256":"b9db5f63e401c9251a39a55a7d541bbd2bc0d7b8a85f26d7c30d3e00663caee6","date":null,"note":"KNF's questions and answers on reporting under the 2024 regulation (sheets 'Raport' and 'Ogólne')."},{"id":"if-sales-page","title":"Sprawozdawczość dotycząca działalności sprzedażowej firm inwestycyjnych oraz banków, o których mowa w art. 70 ust. 2 ustawy o obrocie","url":"https://www.knf.gov.pl/komunikacja/raportowanie/sprawozdawczosc_dot_dzialalnosci_sprzedazowej_firm_inwestycyjnych","role":"guidance","file_type":"html","downloadable":true,"size_bytes":null,"sha256":null,"date":"2025-10-23"},{"id":"if-sales-template","title":"Wzór kwartalnego sprawozdania z działalności sprzedażowej","url":"https://www.knf.gov.pl/knf/pl/komponenty/img/Wzor_kwartalnego_spr_z_dzial_sprzedazowej.xlsx","role":"template","file_type":"xlsx","downloadable":true,"size_bytes":90496,"sha256":"024158f473ae0b2627e1101d8b1e185d7ca55cd9c375c52b77a8829dad141c94","date":null,"note":"Model of the quarterly sales activity report (annex 12 of the 2024 regulation): title page, tables 1a to 10 and additional explanations."},{"id":"ifr-instruction","title":"Obowiązek sprawozdawczy w taksonomii IFD-IFR. 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