Open pension fund valuation-day data files (PF)

The facts

Who files

General pension fund companies (PTE) for the open pension funds (OFE) they manage (PF format; OFE, DFE and PTE reporting page). Source

How often

For each valuation day (dzień wyceny T); PF27 is a current report sent after an event. Source

Deadline

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

Format

Flat file. 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

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

• 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
• 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

Group

Pension funds and pension fund companies (OFE, DFE, PTE) (national)

Templates (15)

The tables and forms inside the return. Plain name first, the KNF's code in brackets.

• Balance sheet with notes (PF01)
• Investment portfolio: equity instruments and related rights (PF02)
• Investment portfolio: debt instruments (PF03)
• Investment portfolio: bank deposits (PF04)
• Valid orders (PF05)
• Transactions concluded (PF06)
• Bank deposits (PF14)
• Accounting unit holdings (PF15)
• Profit and loss account (PF16)
• Notes to the profit and loss account: investment income and operating costs (PF17)
• Notes to the profit and loss account: realised and unrealised gain (loss) (PF19)
• Notes to the profit and loss account: fees to the PTE and the depositary (PF20)
• Off-balance-sheet record of fund costs covered by the PTE (PF21)
• Liabilities incurred (PF23)
• Breaches of investment limits (PF27)

The list of PF files in section 2.7 of the PF format, version 6.3.1. Source

Validation rules

The KNF publishes the checks it runs on this return. They could not be counted from the published material. They are written for people to read; software cannot run them as published. Source

How they are written: Record layouts, field types and general rules in the PDF format document.

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.

The rules, on sprawozdawczosc.knf.gov.pl

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.

• Format plików typu PF (wersja 6.3.1)

  Data dictionary · PDF · 573.1 KB · 1 July 2026

  Format of the PF files for open pension funds (OFE), valid from 1.08.2026.

  SHA-256 6756e92b07fashow in fullhide

  6756e92b07fa53537cf7a6478e8ca75629280aa7ed278fa7b8668a7e2a417125
• Sprawozdawczość OFE, DFE i PTE

  List of returns · HTML · 30 June 2026

  Reporting of open and voluntary pension funds and general pension fund companies: legal basis, file formats PF, DF, DN and DP (valid from 2026-08), annexes, and sending through the Data Transmission Application (ATD) in the KNF Portal.

• Załącznik nr 1. Oznaczenia podmiotów

  Data dictionary · XLSX · 34.8 KB · 1 July 2026

  Codes of PTEs and pension funds used in file names and records.

  SHA-256 8f75265be3cbshow in fullhide

  8f75265be3cb757833790091b363aa8aa62b995b94fb5794752608a4a30a1cdf
• Załącznik nr 2. Zestawienie kategorii lokat

  Data dictionary · XLSX · 39.5 KB · 30 June 2026

  Codes of the investment categories of pension funds.

  SHA-256 4965e8772840show in fullhide

  4965e87728408490aa3f0d7227e0763cffe16fe6e7962c1c63448d520f3ce931
• Portal Komisji Nadzoru Finansowego (Portal KNF)

  Guidance · HTML · 29 April 2026

  The KNF Portal: access by application or declaration, signature rules, technical support, the Portal rules and user instructions.

• Zarządzenie nr 30/2025 w sprawie regulaminu korzystania z Portalu KNF (Regulamin korzystania z Portalu KNF)

  Filing rules · PDF · 146.9 KB

  SHA-256 378a4955ce25show in fullhide

  378a4955ce25bd73b1430d7d34ac00a37d1b2b41d574785fc1a77e401e647c41
• ABC Portalu

  Guidance · PDF · 948.8 KB

  Introductory user guide to the KNF Portal.

  SHA-256 c2bcc570267dshow in fullhide

  c2bcc570267deabb0594d6836857a8bd128d1354b83cf08017d7a42bcc7dc0dc

Sources

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

• sprawozdawczosc.knf.gov.pl/podmioty/instytucje-zarzadzajace-dfe-i-ofe
• sprawozdawczosc.knf.gov.pl/snp/Format_plikow_PF_ver_6_3_1_od_2026-08-01.pdf

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.