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Probably a borrowing from a reflex of Proto-Germanic*fulką. According to Pronk-Tiethoff, the Slavic form indicates that the donor language must have lacked a-mutation, leaving only the relatively dubious Lombardic*fulc (unmutated fulcfre is attested, but the apparent lack of a-mutation here is unexpected and has been attributed to external influences) and the perhaps more likely Gothic*𐍆𐌿𐌻𐌺(*fulk) as possible candidates.
Vasmer, Max (1964–1973) “полк”, in Oleg Trubachyov, transl., Этимологический словарь русского языка [Etymological Dictionary of the Russian Language] (in Russian), Moscow: Progress