Biznesradar bez reklam? Sprawdź BR Plus
- Komponenty indeksu WIG140 •
- Wskaźniki przepływów pienieżnych: Udział zysku netto w przepływach operacyjnych
Komponenty indeksu WIG140 Wskaźniki przepływów pienieżnych: Udział zysku netto w przepływach operacyjnych
Wskaźnik:
Zobacz opis wskaźnika
- Udział zysku netto w przepływach operacyjnych
Wskaźnik określa udział zysku w działalności operacyjnej przedsiębiorstwa.
W idealnych warunkach jego wartość powinna wynosić 100%, co w rzeczywistości praktycznie się nie zdarza. Im większa jego wartość tym lepiej, jednak gdy jego wartość przekrwacza 150% bądź jest ujemna nie powinniśmy go interpretować. Optymalna wartość wskaźnika mieści się w granicach 50 - 150%.
Biznesradar bez reklam? Sprawdź BR Plus
Profil | Raport | Udział zysku netto w przepływach operacyjnych | ~ sektor | > ~sektor* | r/r | k/k | r/r > ~sektor** | k/k > ~sektor** |
---|---|---|---|---|---|---|---|---|
11B (11BIT) | 2024/Q3 | 184.85% | 86.33% | +98.52% | +768.66% | +1903.41% | +725.85% | +1884.99% |
1AT (ATAL) | 2024/Q3 | 1 476.94% | 136.88% | +1 340.06% | +1610.32% | +1237.44% | +1479.33% | +1110.94% |
ABE (ABPL) | 2023/Q1 | 113.92% | 58.10% | +55.82% | +126.93% | +4.08% | +144.67% | +29.04% |
ABS (ASSECOBS) | 2024/Q3 | 73.43% | 86.33% | -12.90% | -1.59% | +0.56% | -44.40% | -17.86% |
ACP (ASSECOPOL) | 2024/Q2 | 19.75% | 72.90% | -53.15% | -19.62% | -0.20% | -50.98% | -24.99% |
AGO (AGORA) | 2024/Q3 | 6.37% | -29.18% | +35.55% | +317.41% | +23.45% | +475.92% | +202.17% |
ALE (ALLEGRO) | 2024/Q3 | 15.41% | 71.44% | -56.03% | -44.75% | -0.45% | -83.11% | -14.05% |
ALL (AILLERON) | 2024/Q2 | 12.12% | 72.90% | -60.78% | -60.44% | +241.41% | -91.80% | +216.62% |
ALR (ALIOR) | 2024/Q3 | -95.69% | 11.85% | -107.54% | -124.84% | -92.23% | -160.04% | -73.34% |
AMB (AMBRA) | 2025/Q1 | 49.88% | 49.88% | 0.00% | -46.03% | -16.21% | -28.61% | +41.41% |
AMC (AMICA) | 2024/Q2 | -0.70% | 33.80% | -34.50% | +86.49% | -366.67% | +104.03% | -353.18% |
APR (AUTOPARTN) | 2024/Q2 | 107.31% | 46.38% | +60.93% | -18.46% | -7.62% | +40.05% | +8.79% |
APT (APATOR) | 2024/Q3 | 22.65% | 31.80% | -9.15% | -39.44% | +17.42% | -24.47% | +23.34% |
ARH (ARCHICOM) | 2024/Q2 | 33.41% | 60.44% | -27.03% | -40.90% | +18.64% | -121.63% | -9.35% |
ASB (ASBIS) | 2024/Q3 | 45.51% | -306.37% | +351.88% | +140.27% | -81.65% | +939.59% | +724.60% |
ASE (ASSECOSEE) | 2024/Q3 | 89.12% | 86.33% | +2.79% | +3.83% | +2.41% | -38.98% | -16.01% |
AST (ASTARTA) | 2024/Q2 | 39.20% | 45.80% | -6.60% | -53.03% | -18.08% | -51.57% | +6.09% |
ATC (ARCTIC) | 2024/Q3 | 87.35% | 53.24% | +34.11% | +51.44% | +78.56% | -1.50% | +38.34% |
ATT (GRUPAAZOTY) | 2024/Q3 | -28.50% | -17.42% | -11.08% | +36.92% | +22.05% | -13.63% | -12.46% |
BCX (BIOCELTIX) | 2024/Q2 | 114.35% | 45.44% | +68.91% | +17.70% | +0.97% | +70.98% | +20.52% |
BDX (BUDIMEX) | 2024/Q3 | 110.17% | 55.78% | +54.39% | +130.43% | +43.99% | +98.17% | +25.16% |
BFT (BENEFIT) | 2024/Q3 | 53.24% | 53.24% | 0.00% | +9.17% | +3.02% | -43.77% | -37.20% |
BHW (HANDLOWY) | 2024/Q3 | 75.13% | 11.85% | +63.28% | +341.96% | +204.70% | +306.76% | +223.59% |
BIO (BIOTON) | 2024/Q3 | -15.35% | 94.62% | -109.97% | -349.59% | -8.87% | -350.64% | -14.70% |
BLO (BLOOBER) | 2024/Q2 | 40.36% | 44.82% | -4.46% | -15.12% | -18.23% | -9.37% | -8.46% |
BMC (BUMECH) | 2024/Q2 | -58.97% | 33.80% | -92.77% | -128.59% | +63.76% | -111.05% | +77.25% |
BNP (BNPPPL) | 2024/Q3 | 11.85% | 11.85% | 0.00% | -40.81% | -15.36% | -76.01% | +3.53% |
BOS | 2024/Q3 | -3.44% | 11.85% | -15.29% | +87.63% | +1.71% | +52.43% | +20.60% |
BRS (BORYSZEW) | 2024/Q2 | 38.86% | 30.54% | +8.32% | -10.54% | +0.57% | +21.13% | -32.55% |
CAR (INTERCARS) | 2024/Q3 | 109.93% | 56.74% | +53.19% | -47.70% | +14.07% | -12.85% | -8.27% |
Biznesradar bez reklam? Sprawdź BR Plus |
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Profil | Raport | Udział zysku netto w przepływach operacyjnych | ~ sektor | > ~sektor* | r/r | k/k | r/r > ~sektor** | k/k > ~sektor** |
CBF (CYBERFLKS) | 2024/Q3 | 68.23% | 86.33% | -18.10% | +123.34% | +66.37% | +80.53% | +47.95% |
CCC | 2024/Q2 | 70.49% | 62.88% | +7.61% | +325.86% | +256.73% | +277.74% | +160.95% |
CDR (CDPROJEKT) | 2024/Q2 | 75.63% | 72.90% | +2.73% | -10.31% | +0.32% | -41.67% | -24.47% |
CIG (CIGAMES) | 2024/Q2 | 23.32% | 72.90% | -49.58% | +192.28% | +57.67% | +160.92% | +32.88% |
CLC (COLUMBUS) | 2024/Q2 | -128.88% | 8.62% | -137.50% | -115.03% | +55.60% | -33.80% | -124.52% |
CLN (CLNPHARMA) | 2024/Q2 | -803.13% | 89.40% | -892.53% | -526.15% | +45.38% | -540.38% | +70.65% |
CMP (COMP) | 2024/Q2 | -39.12% | 72.90% | -112.02% | -264.16% | +9.44% | -295.52% | -15.35% |
COG (COGNOR) | 2024/Q3 | -2.96% | 32.48% | -35.44% | -102.42% | -134.46% | -108.69% | -140.79% |
CPS (CYFRPLSAT) | 2024/Q2 | 20.94% | 20.94% | 0.00% | +18.04% | +53.74% | 0.00% | +45.47% |
CRI (CREOTECH) | 2024/Q2 | -474.74% | 33.80% | -508.54% | -162.72% | +83.90% | -145.18% | +97.39% |
CRJ (CREEPYJAR) | 2024/Q2 | 57.47% | 72.90% | -15.43% | -25.87% | -15.36% | -57.23% | -40.15% |
CTX (CAPTORTX) | 2024/Q3 | 100.56% | 94.62% | +5.94% | -43.18% | -17.86% | -44.23% | -23.69% |
DAT (DATAWALK) | 2024/Q3 | 198.78% | 86.33% | +112.45% | +67.22% | -19.27% | +24.41% | -37.69% |
DCR (DECORA) | 2024/Q3 | 80.49% | 46.59% | +33.90% | +60.92% | +13.35% | +69.58% | -10.53% |
DNP (DINOPL) | 2024/Q3 | 71.44% | 71.44% | 0.00% | -7.06% | -6.95% | -45.42% | -20.55% |
DOM (DOMDEV) | 2024/Q2 | 204.83% | 60.44% | +144.39% | +99.56% | -47.59% | +18.83% | -75.58% |
DVL (DEVELIA) | 2024/Q2 | 265.18% | 60.44% | +204.74% | +111.84% | -91.01% | +31.11% | -119.00% |
EAT (AMREST) | 2024/Q3 | -1.84% | 50.38% | -52.22% | -113.11% | -64.29% | -168.84% | -178.04% |
ECH (ECHO) | 2024/Q2 | -13.90% | 60.44% | -74.34% | +83.09% | +54.44% | +2.36% | +26.45% |
ELT (ELEKTROTI) | 2024/Q2 | 83.83% | 46.94% | +36.89% | +173.79% | -88.95% | +71.64% | -76.46% |
ENA (ENEA) | 2024/Q2 | 34.10% | 1.46% | +32.64% | -27.86% | +1162.96% | +67.34% | +1253.70% |
ENT (ENTER) | 2024/Q2 | 26.24% | 37.97% | -11.73% | -52.53% | -36.16% | -55.04% | -12.42% |
ERB (ERBUD) | 2024/Q3 | -20.73% | 55.78% | -76.51% | -128.30% | -432.21% | -160.56% | -451.04% |
EUR (EUROCASH) | 2024/Q3 | -0.93% | 71.44% | -72.37% | -111.44% | -154.07% | -149.80% | -167.67% |
FRO (FERRO) | 2024/Q3 | 46.59% | 46.59% | 0.00% | +0.95% | +23.88% | +9.61% | 0.00% |
FTE (FORTE) | 2024/Q1 | -64.69% | 182.03% | -246.72% | -324.07% | -8.70% | -497.12% | -10.80% |
GEA (GRENEVIA) | 2024/Q3 | 19.91% | 31.80% | -11.89% | -90.35% | -4.42% | -75.38% | +1.50% |
GPP (GRUPRACUJ) | 2024/Q2 | 58.47% | 37.97% | +20.50% | -11.64% | -6.07% | -14.15% | +17.67% |
GPW | 2024/Q3 | 106.05% | 114.15% | -8.10% | -0.44% | +4.76% | -967.26% | -34.41% |
GRX (GREENX) | 2022/Q4 | 135.63% | 103.18% | +32.45% | -12.07% | +16.43% | ||
Profil | Raport | Udział zysku netto w przepływach operacyjnych | ~ sektor | > ~sektor* | r/r | k/k | r/r > ~sektor** | k/k > ~sektor** |
HUG (HUUUGE) | 2024/Q2 | 89.71% | 72.90% | +16.81% | +26.25% | -6.12% | -5.11% | -30.91% |
ING (INGBSK) | 2024/Q3 | -516.06% | 11.85% | -527.91% | -269.31% | +66.22% | -304.51% | +85.11% |
INK (INSTALKRK) | 2024/Q3 | 110.28% | 55.78% | +54.50% | -47.47% | -2.31% | -79.73% | -21.14% |
JSW | 2024/Q2 | -235 473.34% | -49.10% | -235 424.24% | -310300.68% | -296765.04% | -310104.24% | -296800.91% |
KGH (KGHM) | 2024/Q3 | -55.00% | -55.00% | 0.00% | -750.12% | -12.02% | -257.82% | 0.00% |
KGN (KOGENERA) | 2024/Q2 | 25.99% | 1.46% | +24.53% | -44.18% | -78.21% | +51.02% | +12.53% |
KRU (KRUK) | 2024/Q3 | -588.17% | 103.78% | -691.95% | -507.61% | -109.21% | -525.68% | -67.21% |
KTY (KETY) | 2024/Q3 | 68.88% | 32.48% | +36.40% | +56.79% | +23.80% | +50.52% | +17.47% |
LBW (LUBAWA) | 2024/Q2 | 79.57% | 81.29% | -1.72% | +4345.25% | +44.02% | +4292.91% | +27.84% |
LPP | 2024/Q2 | 40.50% | 62.88% | -22.38% | +154.40% | -8.04% | +106.28% | -103.82% |
LWB (BOGDANKA) | 2024/Q2 | -46.07% | -49.10% | +3.03% | -467.97% | -189.47% | -271.53% | -225.34% |
MAB (MABION) | 2024/Q3 | 21.95% | 94.62% | -72.67% | -76.56% | -67.75% | -77.61% | -73.58% |
MBK (MBANK) | 2024/Q3 | 18.48% | 11.85% | +6.63% | +162.22% | +21.42% | +127.02% | +40.31% |
MBR (MOBRUK) | 2024/Q3 | 87.66% | 98.84% | -11.18% | +9.37% | -1.36% | -13.94% | +24.63% |
MCI | 2024/Q3 | 100.15% | 103.78% | -3.63% | -86.55% | -33.78% | -104.62% | +8.22% |
MDG (MEDICALG) | 2024/Q2 | 126.16% | 72.90% | +53.26% | -20.91% | +72.04% | -52.27% | +47.25% |
MGT (MANGATA) | 2024/Q3 | 32.48% | 32.48% | 0.00% | -31.35% | -37.86% | -37.62% | -44.19% |
MIL (MILLENNIUM) | 2024/Q3 | 7.18% | 11.85% | -4.67% | +70.95% | +140.94% | +35.75% | +159.83% |
MLG (MLPGROUP) | 2024/Q3 | 114.01% | 136.88% | -22.87% | +368.70% | -29.44% | +237.71% | -155.94% |
MLS (MLSYSTEM) | 2024/Q2 | -11.95% | 1.46% | -13.41% | -18.43% | -21.94% | +76.77% | +68.80% |
MNC (MENNICA) | 2024/Q3 | 156.88% | 32.48% | +124.40% | +181.55% | +33.71% | +175.28% | +27.38% |
MOC (MOLECURE) | 2024/Q3 | 91.99% | 94.62% | -2.63% | -56.46% | -3.71% | -57.51% | -9.54% |
MRB (MIRBUD) | 2024/Q2 | 76.25% | 46.94% | +29.31% | -20.40% | +18.82% | -122.55% | +31.31% |
MRC (MERCATOR) | 2024/Q2 | -72.87% | 89.40% | -162.27% | +82.50% | -160.75% | +68.27% | -135.48% |
MSZ (MOSTALZAB) | 2024/Q2 | 56.20% | 46.94% | +9.26% | +2.42% | -11.40% | -99.73% | +1.09% |
MUR (MURAPOL) | 2024/Q2 | 138.17% | 60.44% | +77.73% | -41.01% | -69.00% | ||
NEU (NEUCA) | 2024/Q2 | 53.29% | 43.38% | +9.91% | +59.26% | -3.39% | +65.14% | +9.06% |
NWG (NEWAG) | 2024/Q3 | 41.99% | 31.80% | +10.19% | +88.04% | +3.25% | +103.01% | +9.17% |
OND (ONDE) | 2024/Q3 | 39.09% | 17.88% | +21.21% | +42.30% | +18.89% | +85.25% | -1106.11% |
OPL (ORANGEPL) | 2024/Q3 | 23.72% | 23.72% | 0.00% | -18.07% | +3.45% | -68.48% | -9.83% |
Profil | Raport | Udział zysku netto w przepływach operacyjnych | ~ sektor | > ~sektor* | r/r | k/k | r/r > ~sektor** | k/k > ~sektor** |
OPN (OPONEO.PL) | 2024/Q3 | 69.95% | 71.44% | -1.49% | +64.09% | -22.67% | +25.73% | -36.27% |
PBX (PEKABEX) | 2024/Q2 | 253.99% | 37.61% | +216.38% | +221.63% | -48.16% | +252.54% | -23.58% |
PCE (POLICE) | 2024/Q3 | -89.81% | -17.42% | -72.39% | -144.31% | +12.21% | -194.86% | -22.30% |
PCF (PCFGROUP) | 2024/Q2 | 264.71% | 72.90% | +191.81% | +664.29% | -70.57% | +632.93% | -95.36% |
PCO (PEPCO) | 2023/Q4 | 15.78% | 25.21% | -9.43% | -66.97% | -128.42% | ||
PCR (PCCROKITA) | 2024/Q3 | 36.13% | -17.42% | +53.55% | -43.77% | -14.24% | -94.32% | -48.75% |
PEN (PHOTON) | 2024/Q2 | -51.88% | 1.46% | -53.34% | +78.91% | +44.90% | +174.11% | +135.64% |
PEO (PEKAO) | 2024/Q3 | 57.00% | 11.85% | +45.15% | +327.61% | +141.22% | +292.41% | +160.11% |
PEP | 2024/Q2 | 45.86% | 1.46% | +44.40% | +2.16% | +14.82% | +97.36% | +105.56% |
PGE | 2024/Q2 | -56.12% | 1.46% | -57.58% | -284.48% | +25.49% | -189.28% | +116.23% |
PKN (PKNORLEN) | 2024/Q3 | 22.01% | 39.18% | -17.17% | -65.72% | -35.21% | -54.50% | -50.55% |
PKO (PKOBP) | 2024/Q3 | 83.35% | 11.85% | +71.50% | +263.18% | +154.97% | +227.98% | +173.86% |
PLW (PLAYWAY) | 2024/Q2 | 82.57% | 72.90% | +9.67% | -15.92% | +5.82% | -47.28% | -18.97% |
PUR (PURE) | 2024/Q3 | 191.88% | 94.62% | +97.26% | +50.49% | +11.59% | +49.44% | +5.76% |
PXM (POLIMEXMS) | 2024/Q3 | -142.78% | 55.78% | -198.56% | -833.81% | +37.83% | -866.07% | +19.00% |
PZU | 2024/Q2 | 25.99% | 25.99% | 0.00% | +109.26% | -30.77% | 0.00% | 0.00% |
RBW (RAINBOW) | 2024/Q2 | 187.54% | 23.57% | +163.97% | +378.78% | +125.71% | +418.03% | +139.84% |
RVU (RYVU) | 2024/Q3 | 86.04% | 94.62% | -8.58% | -93.93% | -17.44% | -94.98% | -23.27% |
SCP (SCPFL) | 2024/Q2 | 108.05% | 45.44% | +62.61% | +108.50% | +31.91% | +161.78% | +51.46% |
SEL (SELENAFM) | 2024/Q2 | 40.23% | 37.61% | +2.62% | -19.59% | -9.19% | +11.32% | +15.39% |
SGN (SYGNITY) | 2023/Q1 | 71.65% | 71.65% | 0.00% | +24.85% | +40.22% | +11.12% | +6.09% |
SHO (SHOPER) | 2024/Q3 | 57.43% | 86.33% | -28.90% | +6.17% | +1.54% | -36.64% | -16.88% |
SKA (SNIEZKA) | 2024/Q2 | 68.64% | 37.61% | +31.03% | +112.71% | +23.83% | +143.62% | +48.41% |
SLV (SELVITA) | 2024/Q2 | 61.82% | 89.40% | -27.58% | +18.27% | -9.13% | +4.04% | +16.14% |
SNK (SANOK) | 2024/Q3 | 46.71% | 56.74% | -10.03% | +11.80% | +18.76% | +46.65% | -3.58% |
SNT (SYNEKTIK) | 2024/Q4 | 96.09% | 96.09% | 0.00% | +76.12% | +43.05% | +92.84% | +41.50% |
SPL (SANPL) | 2024/Q3 | -68.40% | 11.85% | -80.25% | -268.47% | -202.83% | -303.67% | -183.94% |
STP (STALPROD) | 2024/Q3 | -13.92% | 32.48% | -46.40% | -143.83% | -319.28% | -150.10% | -325.61% |
STX (STALEXP) | 2024/Q3 | 80.69% | 53.24% | +27.45% | +83.93% | +5.08% | +30.99% | -35.14% |
SVE (SNTVERSE) | 2024/Q2 | 39.22% | 89.40% | -50.18% | +112.17% | -92.84% | +97.94% | -67.57% |
TAR (TARCZYNSKI) | 2024/Q2 | 69.15% | 45.80% | +23.35% | +71.46% | +2.17% | +72.92% | +26.34% |
TEN (TSGAMES) | 2024/Q3 | 43.11% | 86.33% | -43.22% | +408.37% | -12.82% | +365.56% | -31.24% |
TOA (TOYA) | 2024/Q3 | -564.53% | -306.37% | -258.16% | -1492.18% | -761.12% | -692.86% | +45.13% |
TOR (TORPOL) | 2024/Q2 | -60.42% | 46.94% | -107.36% | -130.58% | +62.48% | -232.73% | +74.97% |
TPE (TAURONPE) | 2024/Q2 | -14.05% | 1.46% | -15.51% | -138.55% | -189.09% | -43.35% | -98.35% |
TXT (TEXT) | 2024/Q1 | 90.89% | 58.42% | +32.47% | +2.64% | -3.10% | +21.10% | -16.30% |
UNT (UNIMOT) | 2024/Q3 | -3 073.12% | -306.37% | -2 766.75% | -3880.44% | -1214.48% | -3081.12% | -408.23% |
VGO (VIGOPHOTN) | 2024/Q2 | -146.95% | 33.80% | -180.75% | -228.33% | -160.18% | -210.79% | -146.69% |
VOT (VOTUM) | 2024/Q2 | 364.24% | 178.94% | +185.30% | +19.18% | +8.09% | -1085.80% | -211.62% |
VOX (VOXEL) | 2024/Q2 | 70.98% | 37.97% | +33.01% | +27.66% | +9.93% | +25.15% | +33.67% |
VRC (VERCOM) | 2024/Q3 | 83.54% | 86.33% | -2.79% | +9.85% | +3.89% | -32.96% | -14.53% |
VRG | 2024/Q3 | 89.34% | 71.44% | +17.90% | +55.70% | +61.61% | +17.34% | +48.01% |
WLT (WIELTON) | 2024/Q2 | 12.17% | 46.38% | -34.21% | -64.30% | -71.66% | -5.79% | -55.25% |
WPL (WIRTUALNA) | 2024/Q2 | 37.07% | 37.07% | 0.00% | +5.43% | -8.38% | +21.66% | 0.00% |
WTN (WITTCHEN) | 2024/Q2 | 53.65% | 62.88% | -9.23% | -28.05% | -10.70% | -76.17% | -106.48% |
WWL (WAWEL) | 2024/Q3 | 81.90% | 55.32% | +26.58% | +5.73% | +16.83% | -4.16% | -3.96% |
XTB | 2024/Q3 | 116.98% | 114.15% | +2.83% | -19.56% | +12.85% | -986.38% | -26.32% |
XTP (XTPL) | 2024/Q3 | 100.10% | 86.33% | +13.77% | +123.70% | -3.26% | +80.89% | -21.68% |
ZAB (ZABKA) | 2023/Q4 | 16.23% | 25.21% | -8.98% | -6.67% | -68.12% | ||
ZEP (ZEPAK) | 2024/Q2 | 228.11% | 1.46% | +226.65% | +1287.45% | -39.27% | +1382.65% | +51.47% |
Skaner akcji GPW: Znajdź najlepsze spółki. Sam określ kryteria dzięki którym znajdziesz najbardziej atrakcyjne spółki GPW.
* Różnica pomiędzy wartością wskaźnika spółki a medianą wartości w sektorze. Przykładowo wartość wskaźnika spółki wynosiła 2.1, natomiast mediana tej wartości w sektorze wynosi 1.5. Czyli wartość tej kolumny będzie wynosiła 0.6.
** Różnica pomiędzy zmianą wartości spółki a medianą zmian w sektorze. Przykładowo wartość r/r spółki wzrosła o +20%, natomiast mediana tej wartości w sektorze wynosi +5%. Czyli wartość tej kolumny będzie wynosiła +15%.
*** Wyłączając tę opcję wskaźnik jest obliczany na podstawie kursu z dnia daty bilansowej raportu finansowego.
Wskaźniki obliczane są na podstawie urocznionych wartości RZiS i PP z 4 ostatnich raportów kwartalnych.
** Różnica pomiędzy zmianą wartości spółki a medianą zmian w sektorze. Przykładowo wartość r/r spółki wzrosła o +20%, natomiast mediana tej wartości w sektorze wynosi +5%. Czyli wartość tej kolumny będzie wynosiła +15%.
*** Wyłączając tę opcję wskaźnik jest obliczany na podstawie kursu z dnia daty bilansowej raportu finansowego.
Wskaźniki obliczane są na podstawie urocznionych wartości RZiS i PP z 4 ostatnich raportów kwartalnych.
Wskaźniki prezentują jedynie użyteczne informacje dotyczące kondycji finansowej spółek i nie są rekomendacją w rozumieniu przepisów Rozporządzenia Ministra Finansów z dnia 19 października 2005 r. w sprawie informacji stanowiących rekomendacje dotyczące instrumentów finansowych lub ich emitentów (Dz. U. z 2005 r. Nr 206, poz. 1715).
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