POL, Windows Policy File (.pol)
The POL System file format
Typically, one specific POL file can be found on Windows computers. The file usually has the name Registry.pol and is created by an administration tool for the Windows operating system called Group Policy Object Editor. The file stores data about Windows policies.
Technical details of POL files
Looking at the contents of a POL file in more detail, it contains information about different registry keys that are created on Windows while an Administrative Template is authored. POL files are binary files that are able to specify not only local but also global user settings. They can contain the manually set registry settings specified by a user with the goal of applying them to other portions of the registry.