Financial statements of collective securities portfolios (BI, § 6 ust. 1, § 7 ust. 1 pkt 4)

The facts

Who files

Investment fund companies (TFI) that manage collective securities portfolios (map lines 2 and 6). Source

How often

A half-yearly and an annual statement; the map lists each as a once-a-year obligation (ROCZNA). Source

Deadline

7 working days after the examination by the statutory auditor (map lines 2 and 6). Source

Format

Other. Sent through ESPI on the form 'BI' to KNF's non-public DFI chancery; documents required by other laws are attached to the ESPI form (NSS FAQ). KNF does not publish a data template for this report on the pages checked. 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 25 września 2023 r. w sprawie okresowych sprawozdań oraz bieżących informacji dotyczących działalności i sytuacji finansowej towarzystw funduszy inwestycyjnych, funduszy inwestycyjnych i funduszy inwestycyjnych w likwidacji dostarczanych przez te podmioty Komisji Nadzoru Finansowego (regulation on periodic reports and current information of TFIs and funds), as cited by KNF
• Ustawa z dnia 27 maja 2004 r. o funduszach inwestycyjnych i zarządzaniu alternatywnymi funduszami inwestycyjnymi (Act on investment funds and the management of alternative investment funds), Article 222f, as cited by KNF

Group

Investment fund companies (TFI): periodic reports (national)

Templates (0)

The library lists no templates for this return.

No data template: the report is a document (or set of documents) attached to the ESPI form named in the NSS map. Source

Validation rules

No published validation rules were found for this return. No validation rules published for this report on the pages checked; it is filed as a document on an ESPI form. 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 (6)

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.

• 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.

• Sprawozdawczość TFI i FI (NSS): zasady raportowania

  List of returns · HTML

  The New Reporting System (Nowy System Sprawozdawczości, NSS) page: legal basis, reporting rules and their versions, main and supporting XML schemas, tools, Q&A and FAQ.

• Załącznik nr 1. Zestawienie obowiązków informacyjnych i formy ich realizacji (version 1.4)

  List of returns · XLSX · 148.3 KB · 25 June 2025

  The reporting map for TFIs, investment funds and funds in liquidation from 1 January 2024: 191 obligations (49 periodic, 142 current), each with legal basis, frequency, deadline, data format, the report or ESPI form that fulfils it and the ESPI chancery. Sheets: Spis, Obowiązki informacyjne, Akty prawne, Raporty.

  SHA-256 da087bd9f3d0show in fullhide

  da087bd9f3d05ab2e1b75bf7ca7111a35193b10fa0f0588287b54d0d03e43f1a
• Zasady realizowania obowiązków informacyjnych wobec organu nadzoru wynikających z ustawy o funduszach inwestycyjnych (Zasady raportowania)

  Filing rules · PDF · 867.5 KB · 25 June 2025

  Reporting rules: legal basis (Article 222f), the ESPI system, data format (XML files to XSD schemas based on ISO 20022 standards, UTF-8 without BOM), file preparation, validation, sending through the ESPI form PLIKI and the technical validation message.

  SHA-256 816fb74c74f6show in fullhide

  816fb74c74f6fc51808dd29b5b276f49405d2e894618afe6284fc067b17d6793
• 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

Sources

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

• sprawozdawczosc.knf.gov.pl/nss/2025/06/Za%C5%82%C4%85cznik%20nr%201.%20Zestawienie%20obowi%C4%85zk%C3%B3w%20informacyjnych%20i%20formy%20ich%20realizacji.xlsx

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