{
 "as_of": "2026-11-06",
 "cmr": "pl-cm-kg/XWAR/PLWRTPL00027",
 "fence": "The page is the record's research on the issuer — no analyst, no rating, no view.",
 "markdown": "The page is the record's research on the issuer — no analyst, no rating, no view.\n\n# WIRTUALNA (GPW Main Market: PLWRTPL00027) — research page\n\nAs of 2026-11-06 · pl-cm-kg · record version 1\n\n## Identity and listing\n\nWIRTUALNA is listed on the GPW Main Market under ticker PLWRTPL00027, ISIN PLWRTPL00027 and LEI 259400CSG9BYRIFPJ169. Its security type, segment, sector and jurisdiction are not on the record. Its listing status is listed, not halted.\n\n## The disclosure read\n\nThe record holds 29 filings in the window 2025-11-06 to 2026-11-06, across 24 filing days: 26 ESPI Current, 2 ESPI Quarterly and 1 ESPI half years. The median gap between filing days is 5 days. The record date is 2026-11-06, and the latest filing is an ESPI half years filing dated 2026-09-08, 59 days before the record date. The GPW Main Market holds 436 issuers with a median of 31.0 filings, a median cadence gap of 8.0 days and a median latency of 10 days. The sector peer figures for PL are not on the record.\n\n## Auditor\n\nThe auditor and its location are not on the record, and the market's record does not carry auditor changes.\n\n## Events and halts\n\nThe record does not carry listing, delisting, name change, domicile change or segment move lines for this issuer, as the register has no lifecycle type map yet. The issuer is listed, not halted.\n\n## Orderability\n\nThe outcome is not determinable under acm-68000/pl/mifid-ii-product-governance/r1, as of chapter date 2026-11-04, because the chapter's orderability section carries no client categories.\n\n## Coverage\n\nNo research houses were found on the issuer's investor-relations pages read.\n\n## Open research\n\nNo openly published research notes were found on the record.\n\n## Licensed\n\nLicensed research: none loaded. A licensed row is served only to an agent whose firm holds that licence (licensor, entitlement). No licensed row is loaded.\n\n## As-of depth\n\nThe market's vintage is not sealed, so no sealed years hold the issuer and no earliest sealed date is given. The live record began is not on the record.\n\n## Sources\n\n6 source pages are named on this page; every value above carries its own source page and read date in the numbers.\n\n- https://firds.esma.europa.eu/firds/ (identity.exchange)\n- https://mapping.gleif.org/api/v2/isin-lei/latest/download (identity.lei)\n- https://mcp.pl-cm-kg.ai/events/XWAR/PLWRTPL00027 (the disclosure lines)\n- https://www.gpw.pl/zawieszenia-i-wykluczenia (the halt flag)\n- https://pl.eu-cm-kg.ai/book/aio.json (the orderability chapter)\n- https://mcp.pl-cm-kg.ai/record/XWAR/PLWRTPL00027 (the record)\n",
 "market": "PL",
 "node": "pl-cm-kg",
 "numbers": {
  "as_of_depth": {
   "issuer_years_sealed": [],
   "live_record_began": null,
   "node_history_from": null,
   "node_years_sealed": [],
   "note": "the PL vintage is not sealed; the record is the live record as of 2026-11-06",
   "record_version": 1,
   "sealed": false
  },
  "auditor": {
   "auditor": {
    "market": "PL",
    "state": "not_on_record"
   },
   "auditor_firm_id": {
    "market": "PL",
    "state": "not_on_record"
   },
   "auditor_location": {
    "market": "PL",
    "state": "not_on_record"
   },
   "changes": {
    "market": "PL",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   }
  },
  "cmr": "pl-cm-kg/XWAR/PLWRTPL00027",
  "coverage": {
   "count": 0,
   "houses": [],
   "pages_checked": [],
   "read_by": "Perplexity sonar (search) · page read by this rail",
   "read_date": "2026-11-12",
   "since": null,
   "state": "none_found"
  },
  "disclosure": {
   "against": {
    "exchange": {
     "issuers": 436,
     "median_cadence_gap_days": 8,
     "median_filings": 31,
     "median_latency_days": 10,
     "name": "GPW Main Market"
    },
    "sector": {
     "market": "PL",
     "state": "not_on_record"
    }
   },
   "by_type": {
    "ESPI Current": 26,
    "ESPI Quarterly": 2,
    "ESPI half years": 1
   },
   "cadence_median_gap_days": 5,
   "filing_days": 24,
   "filings": 29,
   "latency_days": 59,
   "latest": [
    {
     "category": "ESPI half years",
     "date": "2026-09-08",
     "source": "https://www.gpw.pl/espi-ebi-report?geru_id=496639",
     "title": null,
     "type": "ESPI half years"
    },
    {
     "category": "ESPI Current",
     "date": "2026-07-20",
     "source": "https://www.gpw.pl/espi-ebi-report?geru_id=493994&title=Rozpoznanie+dodatkowych+szacunkowych+zysk%C3%B3w+z+tytu%C5%82u+zwrotu+podatku+w+zwi%C4%85zku+z+korekt%C4%85+nadp%C5%82aconego+CIT+w+wyniku+zastosowania+ulgi+IP+Box",
     "title": "Rozpoznanie dodatkowych szacunkowych zysków z tytułu zwrotu podatku w związku z korektą nadpłaconego CIT w wyniku zastosowania ulgi IP Box",
     "type": "ESPI Current"
    },
    {
     "category": "ESPI Current",
     "date": "2026-06-26",
     "source": "https://www.gpw.pl/espi-ebi-report?geru_id=492531&title=Powiadomienia+o+transakcjach+na+akcjach+Wirtualna+Polska+Holding+S.A+dokonanych+przez+osoby+blisko+zwi%C4%85zane+z+osobami+pe%C5%82ni%C4%85cymi+obowi%C4%85zki+zarz%C4%85dcze+-+wyga%C5%9Bni%C4%99cia+zastaw%C3%B3w+na+akcjach",
     "title": "Powiadomienia o transakcjach na akcjach Wirtualna Polska Holding S.A dokonanych przez osoby blisko związane z osobami pełniącymi obowiązki zarządcze - wygaśnięcia zastawów na akcjach",
     "type": "ESPI Current"
    },
    {
     "category": "ESPI Current",
     "date": "2026-06-12",
     "source": "https://www.gpw.pl/espi-ebi-report?geru_id=491345&title=Znaczne+pakiety+akcji%2FZmiana+stanu+posiadania",
     "title": "Znaczne pakiety akcji/Zmiana stanu posiadania",
     "type": "ESPI Current"
    },
    {
     "category": "ESPI Current",
     "date": "2026-06-10",
     "source": "https://www.gpw.pl/espi-ebi-report?geru_id=491153&title=Znaczne+pakiety+akcji%2FZmiana+stanu+posiadania",
     "title": "Znaczne pakiety akcji/Zmiana stanu posiadania",
     "type": "ESPI Current"
    }
   ],
   "latest_filing_date": "2026-09-08",
   "read": "the node's event lines (list_events_since), as get_filings serves them",
   "source": "https://mcp.pl-cm-kg.ai/events/XWAR/PLWRTPL00027",
   "window": {
    "from": "2025-11-06",
    "to": "2026-11-06"
   }
  },
  "identity": {
   "exchange": {
    "read_by": "ESMA FIRDS full equity files 2026-11-07 (registers.esma.europa.eu Solr file index (esma_registers_firds_files)); CFI ES*, MIC in ['XNCO', 'XWAR'], no termination date",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://firds.esma.europa.eu/firds/",
    "state": "sourced",
    "value": "GPW Main Market"
   },
   "isin": {
    "read_by": "ESMA FIRDS full equity files 2026-11-07 (registers.esma.europa.eu Solr file index (esma_registers_firds_files)); CFI ES*, MIC in ['XNCO', 'XWAR'], no termination date",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://firds.esma.europa.eu/firds/",
    "state": "sourced",
    "value": "PLWRTPL00027"
   },
   "jurisdiction": {
    "market": "PL",
    "state": "not_on_record"
   },
   "lei": {
    "read_by": "GLEIF ISIN-to-LEI mapping file (daily), LEI by exact ISIN",
    "read_date": "2026-11-09",
    "read_date_basis": "the field",
    "source": "https://mapping.gleif.org/api/v2/isin-lei/latest/download (ISIN PLWRTPL00027)",
    "state": "sourced",
    "value": "259400CSG9BYRIFPJ169"
   },
   "name": {
    "read_by": "ESMA FIRDS full equity files 2026-11-07 (registers.esma.europa.eu Solr file index (esma_registers_firds_files)); CFI ES*, MIC in ['XNCO', 'XWAR'], no termination date",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://firds.esma.europa.eu/firds/",
    "state": "sourced",
    "value": "WIRTUALNA"
   },
   "sector": {
    "market": "PL",
    "state": "not_on_record"
   },
   "security_type": {
    "market": "PL",
    "state": "not_on_record"
   },
   "segment": {
    "market": "PL",
    "state": "not_on_record"
   },
   "ticker": {
    "read_by": "ESMA FIRDS full equity files 2026-11-07 (registers.esma.europa.eu Solr file index (esma_registers_firds_files)); CFI ES*, MIC in ['XNCO', 'XWAR'], no termination date",
    "read_date": "2026-11-06",
    "read_date_basis": "the record version as_of",
    "source": "https://firds.esma.europa.eu/firds/",
    "state": "sourced",
    "value": "PLWRTPL00027"
   },
   "website": {
    "market": "PL",
    "state": "not_on_record"
   }
  },
  "licensed": {
   "columns": [
    "licensor",
    "entitlement",
    "title",
    "date",
    "source"
   ],
   "rows": [],
   "rule": "A licensed row is served only to an agent whose firm holds that licence (licensor, entitlement). No licensed row is loaded."
  },
  "lifecycle": {
   "delisting": {
    "market": "PL",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   },
   "domicile_change": {
    "market": "PL",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   },
   "listing": {
    "market": "PL",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   },
   "name_change": {
    "market": "PL",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   },
   "segment_move": {
    "market": "PL",
    "reason": "no lifecycle type map for this register yet (SHELF-01: us and ca first)",
    "state": "not_on_record"
   }
  },
  "market": "PL",
  "node": "pl-cm-kg",
  "numbers_hash": "sha256:b7aaa3b6251fd1e5bb4aec57bbd350020660d567e5264c6b0b9650e2abd25bb9",
  "open_research": {
   "read_date": "2026-11-12",
   "rows": [],
   "state": "none_found"
  },
  "orderability": {
   "chapter_as_of": "2026-11-04",
   "client_categories": [],
   "determinable": false,
   "read": {
    "chapter": "https://pl.eu-cm-kg.ai/book/aio.json",
    "door": "https://pl.eu-cm-kg.ai/mcp",
    "tool": "get_orderability"
   },
   "reason": "the chapter's orderability section carries no client_categories: the outcome cannot name its client category",
   "rule_version": "acm-68000/pl/mifid-ii-product-governance/r1",
   "section": "pl.aio.v5"
  },
  "record": {
   "as_of": "2026-11-06",
   "url": "https://mcp.pl-cm-kg.ai/record/XWAR/PLWRTPL00027",
   "version": 1
  },
  "schema": "research-numbers v0.1 (USR-01, 2026-11-11)",
  "status": {
   "read_date": "2026-11-09",
   "source": "https://www.gpw.pl/zawieszenia-i-wykluczenia",
   "value": "listed, not halted"
  }
 },
 "numbers_hash": "sha256:b7aaa3b6251fd1e5bb4aec57bbd350020660d567e5264c6b0b9650e2abd25bb9",
 "path": "/pl/XWAR/PLWRTPL00027",
 "schema": "research-page v0.1 (USR-02, 2026-11-11)",
 "sections": [
  {
   "id": "identity",
   "text": "WIRTUALNA is listed on the GPW Main Market under ticker PLWRTPL00027, ISIN PLWRTPL00027 and LEI 259400CSG9BYRIFPJ169. Its security type, segment, sector and jurisdiction are not on the record. Its listing status is listed, not halted.",
   "title": "Identity and listing"
  },
  {
   "id": "disclosure",
   "text": "The record holds 29 filings in the window 2025-11-06 to 2026-11-06, across 24 filing days: 26 ESPI Current, 2 ESPI Quarterly and 1 ESPI half years. The median gap between filing days is 5 days. The record date is 2026-11-06, and the latest filing is an ESPI half years filing dated 2026-09-08, 59 days before the record date. The GPW Main Market holds 436 issuers with a median of 31.0 filings, a median cadence gap of 8.0 days and a median latency of 10 days. The sector peer figures for PL are not on the record.",
   "title": "The disclosure read"
  },
  {
   "id": "auditor",
   "text": "The auditor and its location are not on the record, and the market's record does not carry auditor changes.",
   "title": "Auditor"
  },
  {
   "id": "events",
   "text": "The record does not carry listing, delisting, name change, domicile change or segment move lines for this issuer, as the register has no lifecycle type map yet. The issuer is listed, not halted.",
   "title": "Events and halts"
  },
  {
   "id": "orderability",
   "text": "The outcome is not determinable under acm-68000/pl/mifid-ii-product-governance/r1, as of chapter date 2026-11-04, because the chapter's orderability section carries no client categories.",
   "title": "Orderability"
  },
  {
   "id": "coverage",
   "text": "No research houses were found on the issuer's investor-relations pages read.",
   "title": "Coverage"
  },
  {
   "id": "open_research",
   "text": "No openly published research notes were found on the record.",
   "title": "Open research"
  },
  {
   "id": "licensed",
   "text": "Licensed research: none loaded. A licensed row is served only to an agent whose firm holds that licence (licensor, entitlement). No licensed row is loaded.",
   "title": "Licensed"
  },
  {
   "id": "depth",
   "text": "The market's vintage is not sealed, so no sealed years hold the issuer and no earliest sealed date is given. The live record began is not on the record.",
   "title": "As-of depth"
  },
  {
   "id": "sources",
   "text": "6 source pages are named on this page; every value above carries its own source page and read date in the numbers.",
   "title": "Sources"
  }
 ],
 "sources": [
  {
   "for": "identity.exchange",
   "source": "https://firds.esma.europa.eu/firds/"
  },
  {
   "for": "identity.lei",
   "source": "https://mapping.gleif.org/api/v2/isin-lei/latest/download"
  },
  {
   "for": "the disclosure lines",
   "source": "https://mcp.pl-cm-kg.ai/events/XWAR/PLWRTPL00027"
  },
  {
   "for": "the halt flag",
   "source": "https://www.gpw.pl/zawieszenia-i-wykluczenia"
  },
  {
   "for": "the orderability chapter",
   "source": "https://pl.eu-cm-kg.ai/book/aio.json"
  },
  {
   "for": "the record",
   "source": "https://mcp.pl-cm-kg.ai/record/XWAR/PLWRTPL00027"
  }
 ],
 "title": "WIRTUALNA (PLWRTPL00027) — research page",
 "writer": {
  "by": "Claude through the platform account, Haiku class; one pass; checked against the numbers",
  "engine": "claude-haiku-5-5"
 }
}