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In forceCooperative savings and credit unions (SKOK) (national)Last checked 11 November 2026

Monthly reporting information of a SKOK (SMD07 / SMM07)

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

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

Official title: Miesięczna informacja sprawozdawcza kasy (formularze SMD07 i SMM07)

The facts

Who files
Cooperative savings and credit unions: 'regular' unions (kasa zwykła) use SMD07 and 'small' unions (kasa mała) use SMM07 (templates page). Source
How often
Monthly (templates). Source
Deadline
By the 25th day of the month after the month the data are drawn up for (sheet 'ZESTAWIENIE FORMULARZY'). Source
Format
Excel. KNF publishes the reporting file templates as Excel workbooks; the filing channel is not stated on the SKOK reporting pages. 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
Group
Cooperative savings and credit unions (SKOK) (national)

Templates (49)

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

  • General data (DO02)
  • Balance sheet: assets (BA02)
  • Balance sheet: liabilities and equity (BP02)
  • Profit and loss account (RZS02)
  • Own funds (FWW01)
  • Capital requirement for credit risk (WK01)
  • Capital requirement for foreign exchange risk (WK02)
  • Capital requirement for operational risk (WK03)
  • Cash and other monetary assets (GAP01)
  • Financial assets at fair value through profit or loss (AF01)
  • Financial assets held for trading (AF02)
  • Financial assets available for sale (AF03)
  • Credits, loans and other receivables (AF04)
  • Financial assets held to maturity (AF05)
  • Accruals and prepayments: assets (RMK01)
  • Other assets (PA01)
Show all 49 templates
  • Financial liabilities at carrying amount (ZF02)
  • Provisions (RE01)
  • Accruals and deferred income: liabilities (RMK02)
  • Receivables from deposits placed, at carrying amount, by currency and counterparty (NLOK02)
  • Debt securities by counterparty and product (DPW03)
  • Credits, loans and other receivables (excluding those at fair value through profit or loss): by collateral and counterparty (NKIP01)
  • Credits, loans and other receivables (excluding those at fair value through profit or loss): by collateral and product (NKIP02)
  • Credits, loans and other receivables (excluding those at fair value through profit or loss): by risk category under the accounting rules, and counterparty (NKIP03)
  • Credits, loans and other receivables (excluding those at fair value through profit or loss): by risk category under the accounting rules, and product (NKIP04)
  • Credits, loans and other receivables (excluding those at fair value through profit or loss): by counterparty (NKIP05)
  • Credit risk and impairment: uncollectable receivables written off against impairment (NKIP08)
  • Restructured receivables (all portfolios) (NKIP09)
  • Deferred, overdue and disputed receivables without impairment, by counterparty (NKIP10)
  • Deferred, overdue and disputed receivables without impairment, by product (NKIP11)
  • Credits, loans and other receivables at carrying amount by maturity and counterparty (NWTZ01)
  • Credits, loans and other receivables at carrying amount by original maturity and counterparty (NWTZ02)
  • Interest rate risk: positions by repricing period (RSP01)
  • Interest rate risk: updated average payback period (RSP02)
  • Interest rate risk: additional information (RSP03)
  • Data for calculating interest on all contracts by original maturity (RSP04)
  • Data for calculating interest on new contracts by original maturity (RSP05)
  • Financial liabilities at carrying amount by currency, product and counterparty (ZF01)
  • Financial liabilities at carrying amount by original maturity and counterparty (ZF03)
  • Financial liabilities at carrying amount by maturity and counterparty (ZF04)
  • Interest income by type of financial instrument (PO01)
  • Interest income by product (PO02)
  • Interest expense (KO01)
  • Income-earning and non-income-earning assets (PIK10)
  • Interest-bearing and non-interest-bearing liabilities (PIK11)
  • Investments of the union (IK02A)
  • Liquidity of the union (PLK02)
  • Liquidity reserve (RPL02)
  • Mandatory reserve held at the National Association (Kasa Krajowa) (RO01)

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

Validation rules

84 rules, as counted from the KNF's published material. Software can run them exactly as published. Source

How they are written: Excel sheet in which each rule gives a report cell expression, the relation 'minus', a second cell expression and the expected value (0).

The sheet is titled 'Reguły kontrolne do formularzy sprawozdawczych dla kas' and the workbook checks itself (validation status per form).

The rules, on knf.gov.pl

How they were counted

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.

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 (4)

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.

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.