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

Quarterly reporting information of a SKOK (SKD07 / SKM07)

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

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

Official title: Kwartalna informacja sprawozdawcza kasy (formularze SKD07 i SKM07)

The facts

Who files
Cooperative savings and credit unions: 'regular' unions (kasa zwykła) use SKD07 and 'small' unions (kasa mała) use SKM07 (templates page). Source
How often
Quarterly; the quarterly package also carries the forms due monthly (templates). Source
Deadline
By the 25th day of the month after the quarter 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 (112)

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

  • General data (DO02)
  • Number of accounts held (DO03)
  • Balance sheet: assets (BA02)
  • Balance sheet: liabilities and equity (BP02)
  • Profit and loss account (RZS02)
  • Statement of changes in own funds (ZZFW01)
  • Own funds (FWW01)
  • Capital requirement for credit risk (WK01)
  • Capital requirement for foreign exchange risk (WK02)
  • Capital requirement for operational risk (WK03)
  • Cash flow statement (direct method) (RPP01)
  • Cash flow statement (indirect method) (RPP02)
  • 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)
Show all 112 templates
  • Credits, loans and other receivables (AF04)
  • Financial assets held to maturity (AF05)
  • Fixed assets (AT01)
  • Tangible fixed assets: changes in fixed assets (ST01)
  • Other fixed assets used by the union (ST02)
  • Tangible fixed assets: assets under construction (ST03)
  • Intangible assets: changes (WNIP01)
  • Intangible assets: non-amortised intangible assets (WNIP02)
  • Accruals and prepayments: assets (RMK01)
  • Other assets (PA01)
  • Financial liabilities at carrying amount (ZF02)
  • Provisions (RE01)
  • Tax liabilities (ZWB01)
  • Accruals and deferred income: liabilities (RMK02)
  • Special funds and other liabilities (FSIZ01)
  • Structure of own fund (FW02)
  • Changes in revaluation reserve for financial instruments (FW03)
  • Proposed distribution of surplus or coverage of loss (FW04)
  • Off-balance-sheet commitments given (ZPU01)
  • Collateral established by the union (ZPU02)
  • Off-balance-sheet commitments received (ZPO01)
  • Receivables from deposits placed, at carrying amount, by currency and counterparty (NLOK02)
  • Securities at carrying amount, by currency, product and counterparty (DPW01)
  • Equity instruments and debt securities: impairment (DPW02)
  • Debt securities by counterparty and product (DPW03)
  • Equity instruments by counterparty and product (DPW04)
  • Investments in shares and contributions in other entities (DPW05)
  • Debt securities at carrying amount by maturity and product (DPW06)
  • Debt securities at carrying amount by maturity and counterparty (DPW07)
  • 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)
  • Credits, loans and other receivables (all portfolios) by collateral, gross (NKIP06)
  • Real estate credits and loans by original maturity (NKIP07)
  • 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)
  • Credits, loans and other receivables (all portfolios) at initial value by original maturity (NWTZ03)
  • Credits, loans and other receivables (all portfolios) at initial value by maturity (NWTZ04)
  • 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)
  • Credits, loans and other receivables (excluding those at fair value through profit or loss) at carrying amount by currency, counterparty and product (NO01)
  • Impairment of financial assets by portfolio (AF06)
  • Impairment of financial assets by product and counterparty (AF07)
  • Financial assets pledged as collateral: derecognition and liabilities linked to transferred assets (AF08)
  • Sale of receivables (AF09)
  • 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)
  • Other liabilities at carrying amount (ZF05)
  • Savings and loan fund (ZF06)
  • Financial liabilities from savings and cash collateral at carrying amount (ZF07)
  • Liabilities from cash collateral and savings by original maturity and type (ZF08)
  • Liabilities from cash collateral and savings by maturity and type (ZF09)
  • Liabilities counted in own funds with KNF's consent (ZFW01)
  • Liabilities from own issues by product and original maturity (ZWE01)
  • Liabilities from own issues by product and maturity (ZWE02)
  • Credit promises at nominal value (PUK01)
  • Interest income by type of financial instrument (PO01)
  • Interest income by product (PO02)
  • Interest expense (KO01)
  • Other operating income and costs (PIK01)
  • Staff costs (PIK02)
  • Operating costs of the union (PIK03)
  • Result of extraordinary operations (PIK04)
  • Corporate income tax: structure (PIK05)
  • Fee and commission income and expense (PIK06)
  • Gains and losses on financial liabilities (PIK07)
  • Gains and losses on financial assets (PIK08)
  • Income and costs from aid funds (PIK09)
  • Income-earning and non-income-earning assets (PIK10)
  • Interest-bearing and non-interest-bearing liabilities (PIK11)
  • Impairment allowances: changes in the period (OA01)
  • Impairment allowances by type of asset (OA02)
  • Financial assets (credits, loans, debt securities, other receivables) on which no interest is accrued (OA03)
  • Investments of the union (IK02A)
  • Liquidity of the union (PLK02)
  • Liquidity reserve (RPL02)
  • Mandatory reserve held at the National Association (Kasa Krajowa) (RO01)
  • Composition of the supervisory board and management board (RNIZ01)
  • Remuneration, loans and similar benefits for members of the management and supervisory bodies (RNIZ02)
  • Discontinued operations (DZ01)
  • Breach of exposure concentration limits (PKZ02)
  • Concentration of assets (PKZ03)
  • Assets from payments to the stabilisation fund (FS01)
  • Collateral established and taken over for the union, and sold, where the union may sell or pledge it (ZAB01)
  • Collateral established for the union where it may sell or pledge it (ZAB02)
  • Assets taken over as collateral (ZAB03)

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

Validation rules

134 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 SKD07 workbook (84 RKM monthly checks and 50 RKK quarterly checks); the small-union workbook SKM07 has 84.

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.