Preliminary and audited consolidated financial statements of a brokerage house (SWSF / SZSF)

The facts

Who files

Brokerage houses required to draw up consolidated statements (§ 20(1) of the regulation). Source

How often

Annual (map). Source

Deadline

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

Format

Other. ESPI form 'SWSF (preliminary) and SZSF_20120101 (audited)' sent to KNF's non-public PRDM chancery (reporting map). Source

How it is filed

Filing routes recorded for the KNF: ESPI (Elektroniczny System Przekazywania Informacji, Electronic Information Transmission System); Portal KNF (KNF Portal), with the Data Transmission Application (ATD); WebService KNF; CRP communication subsystem (Podsystem Komunikacji CRP), including the DORA Reporting System (SSD); e-RUP reporting forms; Aplikacja Sprawozdawcza SNU (Reporting Application); NBP SIS (reporting system of Narodowy Bank Polski). See how firms file with the KNF.

Status

In force

Legal basis

• 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

Group

Investment firms and brokerage activity of banks (national)

Templates (0)

The library lists no templates for this return.

No template published by KNF on the pages checked. Source

Validation rules

No published validation rules were found for this return. No validation rules for this return were found on the pages checked. Source

Public data

No published data from this return was found. No data from this return published by KNF was found on the pages checked. Source

Official documents (5)

The KNF's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

• Mapping raportowania na podstawie Rozporządzenia oraz innych aktów prawnych

  List of returns · XLSX · 66.2 KB

  KNF's map of the obligations under the 2024 regulation and other acts for brokerage houses, brokerage offices, banks under Article 70(2), custodian banks and branches of foreign investment firms: 346 rows (42 periodic, 304 current), each with legal basis, entity type, scope, frequency, deadline, ESPI form and chancery. Sheet 'Zakres informacji'.

  SHA-256 4f4a51b4fee2show in fullhide

  4f4a51b4fee2cf9d0116011f9b4c699daefbb5d8e4612f341ca5b3cd8f49e465
• Q&A w sprawie raportowania

  Guidance · XLSX · 2.6 MB

  KNF's questions and answers on reporting under the 2024 regulation (sheets 'Raport' and 'Ogólne').

  SHA-256 b9db5f63e401show in fullhide

  b9db5f63e401c9251a39a55a7d541bbd2bc0d7b8a85f26d7c30d3e00663caee6
• Elektroniczny System Przekazywania Informacji (ESPI)

  Guidance · HTML · 20 October 2026

  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.

• Regulamin korzystania z Elektronicznego Systemu Przekazywania Informacji (ESPI)

  Filing rules · PDF · 760.1 KB

  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.

  SHA-256 328c9fe021e7show in fullhide

  328c9fe021e7ce3c54e8c723428e93753ce79dfe8c6b8f86dc59ac610fc3140c
• Przekazywanie informacji przez podmioty nadzorowane (information sent by supervised entities)

  List of returns · HTML

  KNF's index of reporting pages: ESEF, TFI, ZASI, depositaries, sales activity of investment firms, MiFIR, OAM and payment service providers.

Sources

Every page and document this return's facts were read from.

• knf.gov.pl/knf/pl/komponenty/img/Mapping_92790.xlsx

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.