Every factual claim in a KORDECKI & Partners ownership report carries a source citation. That citation names the register, states the date the record was retrieved, and identifies the confidence level assigned to the underlying data. This page explains what those citations mean and where they stop.
- What a citation covers
- The register name, retrieval date, and one of three confidence levels: ТОЧНО, ВЕРОЯТНО, or НЕТОЧНО. Source: report methodology · reviewed 29.06.2026
- What a citation does not cover
- Legal qualification of the facts established. No citation in this section implies a legal conclusion.
- Condition of access
- Each source named is an official register or public record. Access conditions vary by jurisdiction and are stated per source.
- Where the chain stops
- The ceiling of what the sources allow is stated before payment, not after delivery.
How source citations are structured
Each factual statement in a report is tagged at one of three levels. Level 1 (ТОЧНО) means a record exists in the named register with a verified retrieval date, a stated price, and a direct access condition. Level 2 (ВЕРОЯТНО) means the fact is known but no register entry confirms the exact figure; the report uses hedged language such as "approximately" or "in the range of." Level 3 (НЕТОЧНО) means the exact value is unavailable; the report describes the mechanism without a number.
No figure in a Level 1 citation is inferred. If the register entry does not state it, the report does not state it. A section with a missing fact is shorter than a section with an invented one.
| Citation level | What it means | How it appears in the report | Example phrasing |
|---|---|---|---|
| ТОЧНО | Register entry confirmed; date and source recorded | Direct statement with register name and retrieval date | "Registered share capital: PLN 500,000. Source: KRS · retrieved 15.06.2026" |
| ВЕРОЯТНО | Fact known; no register entry for the exact figure | Hedged phrasing; no precise number | "Approximately PLN 400,000–600,000 based on comparable entries" |
| НЕТОЧНО | Exact value unavailable | Mechanism described; no number given | "The fee is set by the registrar and published in its current tariff" |
Why retrieval date matters for collateral assessment
A register entry is a snapshot. Ownership structures change. Encumbrances are registered and discharged. A mortgage entered in the land register last week does not appear in a report compiled the week before. The retrieval date on each citation tells a lender or buyer exactly what window the data covers.
For collateral purposes, the gap between retrieval date and transaction date is a risk variable. The report names it explicitly. It does not minimize it.
Where two sources cover the same fact and their records disagree, the report raises that discrepancy as a separate finding. A conflict between a land register entry and a notarial deed, for instance, is itself a material result — not a footnote.
Polish registers used in ownership and collateral reports
The sources drawn on for Polish asset ownership and collateral verification include, depending on the object type, the following official registers. Access conditions and retrieval costs vary; each is stated in the relevant report section.
- Krajowy Rejestr Sądowy (KRS) — company register; shareholders, management board, registered capital, insolvency flags
- Księgi wieczyste — land and mortgage register; ownership, encumbrances, easements, mortgages
- Rejestr Zastawów — registered pledge register; pledges over movable assets and rights
- Centralny Rejestr Beneficjentów Rzeczywistych (CRBR) — UBO register; access conditions subject to verification before use
- Krajowy Rejestr Zadłużonych (KRZ) — insolvency and restructuring register
- Geoportal / Ewidencja gruntów i budynków — cadastral data; land classification, area, building records
Not all registers are queried for every object. The report states which registers were consulted and which were not, and explains why a source was excluded from the scope.
What a citation does not establish
A source citation establishes what a register records. It does not establish what that record means for a transaction, a financing structure, or a legal dispute. That qualification is outside the scope of this section. The report names the fact; it does not characterise its legal consequences.
A negative result — no entry found — is also a cited result. It means the register was queried and returned no record as of the retrieval date. It does not mean no proceeding exists, no encumbrance has arisen, or no claim is pending.
The limit of what the sources allow
The ceiling of what the sources allow is stated before payment. For Polish ownership and collateral objects, the principal limits are as follows. KRS shows the registered ownership structure as filed; it does not show side agreements, nominee arrangements, or informal transfers not yet lodged. The land register shows encumbrances entered; it does not show unregistered claims or pre-registration agreements binding between the parties. The pledge register shows registered pledges over movable assets; unregistered security interests are outside its scope. CRBR access conditions following CJEU case C-37/20 are subject to verification before reliance; the register entry is a declaration, not an independently verified ownership map.
Where the chain of ownership reaches a foreign holding entity, the report names the point at which the Polish register ceases to provide data and identifies which foreign register would need to be queried to continue the chain. That continuation is outside the scope of a single-jurisdiction Polish report.
No report section promises completeness beyond what the named source allows. A shorter section is a more accurate section.
Frequently asked questions
Does a Level 1 citation mean the fact is legally certain?
It means the register contains that record as of the retrieval date. Legal certainty is a qualification this report does not provide. A register entry can be challenged, corrected, or superseded. The citation records what the register states; it does not assess the entry's legal effect.
What happens when two sources give different figures for the same asset?
The discrepancy is reported as a separate finding under the section "Where the sources disagree." The report states both figures, names both sources, and identifies the retrieval date for each. It does not resolve the conflict; it flags it as a point requiring further verification.
How current is the data in a report?
Each cited fact carries a retrieval date. That date is the currency of that fact. Registers update continuously; a report compiled today does not reflect a change registered tomorrow. For time-sensitive transactions, the retrieval date gap between report delivery and closing is a risk variable the buyer or lender should assess independently.
Are all Polish registers publicly accessible?
Access conditions differ by register. Some are public and free of charge; others require a registered account, a national identifier, or a declaration of legitimate interest. Where a register is public and free, the report states that. What the service provides in those cases is the removed path: registration, language, identifier, and structured output — not access to information otherwise unavailable.
What does "no entry found" mean in a collateral context?
It means the register was queried and returned no record as of the retrieval date. For collateral purposes, a negative result in the pledge register or land register reduces but does not eliminate risk. Unregistered encumbrances, pre-registration agreements, and claims arising after the retrieval date are outside the scope of a register-based report.
Disclaimer: This report is a factual compilation from official registers and public sources. It is provided for informational purposes only, does not constitute legal advice, and contains no legal qualification of the facts established. KORDECKI & Partners assumes no liability for actions taken or not taken based on this material. For advice regarding your particular situation, please contact info@kordeckipartners.com.