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In forceBrokerage houses: prudential reporting (EU, EBA)Last checked 11 November 2026

Investment firm prudential report, class 2 brokerage houses (DM_IF, IF CLASS 2)

A regulatory return listed by the Polish Financial Supervision Authority (KNF), Poland.

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

Official title: Sprawozdawczość firm inwestycyjnych w zakresie wymogów ostrożnościowych (DM_IF)

The facts

Who files
Brokerage houses (domy maklerskie) in class 2 (KNF's templates cover class 2 individual and consolidated reports; IFD-IFR instruction and reporting map). Source
How often
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
Deadline
Quarterly reporting by 12 May, 11 August, 11 November and 11 February; annual reporting by 11 February (reporting map). Source
Format
Excel. 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
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
Group
Brokerage houses: prudential reporting (EU, EBA)

Templates (0)

The library lists no templates for this return.

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

Validation rules

The KNF publishes the checks it runs on this return. They could not be counted from the published material. Software can run them exactly as published. Source

How they are written: EBA validation rules for the IFD-IFR taxonomy (see the EBA entry); KNF validation report returned through ESPI.

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.

How they were counted

Not counted here: the EBA's validation rules apply (see eba/if-class2).

Counts are in the KNF's own unit, so they are not comparable with other regulators' counts.

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 (7)

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.

  • Obowiązek sprawozdawczy w taksonomii IFD-IFR. Instrukcja dla podmiotów nadzorowanych

    Instructions · PDF · 380.0 KB

    How brokerage houses fill KNF's spreadsheet templates for the EBA IFD-IFR taxonomy (version 3.2: class 2 and class 3, individual and consolidated), name the zip archive and send it with the ESPI form DM_IF; the validation result comes back through the ESPI feedback channel.

    SHA-256 322b8744fd5fshow in full322b8744fd5f253cad7fa562bea62609695a55b3c428ac1627371cc3ff64e499
  • Wzory raportów: taksonomia 3.2

    Template · ZIP · 471.8 KB

    KNF's spreadsheet templates for IFD-IFR taxonomy 3.2: I01.00-C34.02 class 2 (IND, CON) and I01.01-I09.01 class 3 (IND, CON), per the instruction.

    SHA-256 1a8a9de64fe1show in full1a8a9de64fe170091fce4476cfe6084db5d1ecdf117c881816060e419a981b97
  • 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 full4f4a51b4fee2cf9d0116011f9b4c699daefbb5d8e4612f341ca5b3cd8f49e465
  • 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 fullb9db5f63e401c9251a39a55a7d541bbd2bc0d7b8a85f26d7c30d3e00663caee6
  • 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 full328c9fe021e7ce3c54e8c723428e93753ce79dfe8c6b8f86dc59ac610fc3140c
  • 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.

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.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see KNF's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

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).

Last checked 11 November 2026.