Dec, Paweł, and Piotr Masiukiewicz. “The Principle of Proportionality and Reporting Burdens Cooperative Banks (SNCI Entities) in Poland”. Kwartalnik Nauk o Przedsiębiorstwie 69, no. 3 (September 11, 2024): 133–147. Accessed December 15, 2025. https://econjournals.sgh.waw.pl/KNoP/article/view/4130.