Biznesradar bez reklam? Sprawdź BR Plus
Komponenty indeksu WIG140 Wskaźniki rentowności: ROE
Wskaźnik:
Zobacz opis wskaźnika
- ROE
ROE (ang. return on equity – stopa zwrotu z kapitału własnego lub rentowność kapitału własnego) – w przedsiębiorczości, wskaźnik rentowności oznaczający jak wiele zysku udało się wygospodarować spółce z wniesionych kapitałów własnych.
Im wartość tego wskaźnika jest wyższa, tym korzystniejsza jest sytuacja firmy. Wyższa efektywność kapitału własnego wiąże się z możliwością uzyskania wyższej nadwyżki finansowej, a co za tym idzie wyższych dywidend.
źródło: Wikipedia, opr. wł.
Biznesradar bez reklam? Sprawdź BR Plus
| Profil | Raport | ROE | ~ sektor | > ~sektor* | r/r | k/k | r/r > ~sektor** | k/k > ~sektor** |
|---|---|---|---|---|---|---|---|---|
| PUR (PURE) | 2024/Q3 | 400.34% | -0.97% | +401.31% | +264.35% | -8.99% | +394.38% | +107.19% |
| TXT (TEXT) | 2024/Q1 | 95.97% | 9.48% | +86.49% | +16.24% | -27.00% | +24.77% | -44.17% |
| RBW (RAINBOW) | 2024/Q2 | 79.29% | 1.76% | +77.53% | +28.95% | +7.44% | +123.09% | +92.04% |
| CLC (COLUMBUS) | 2024/Q2 | 76.53% | -2.79% | +79.32% | -90.58% | -48.96% | +13.82% | -93.60% |
| BDX (BUDIMEX) | 2024/Q3 | 68.99% | 3.50% | +65.49% | +37.59% | -16.53% | +101.84% | +29.21% |
| SHO (SHOPER) | 2024/Q3 | 55.42% | 20.44% | +34.98% | +7.65% | -8.40% | -114.82% | -116.39% |
| GPP (GRUPRACUJ) | 2024/Q2 | 53.45% | 14.05% | +39.40% | -11.37% | +17.68% | -65.94% | +53.82% |
| HUG (HUUUGE) | 2024/Q2 | 51.02% | 9.83% | +41.19% | +132.86% | +26.01% | +144.42% | +22.37% |
| XTB | 2024/Q3 | 50.66% | 14.97% | +35.69% | +26.30% | -2.41% | -3.31% | -3.97% |
| ZEP (ZEPAK) | 2024/Q2 | 49.74% | 4.20% | +45.54% | +374.35% | -14.99% | +405.27% | +23.43% |
| BFT (BENEFIT) | 2024/Q3 | 46.92% | 15.98% | +30.94% | +14.75% | -11.04% | -103.56% | -24.78% |
| SNT (SYNEKTIK) | 2024/Q4 | 44.06% | 44.06% | 0.00% | +12.74% | -5.00% | -1802.91% | -4647.27% |
| VOT (VOTUM) | 2024/Q2 | 42.76% | 6.16% | +36.60% | -25.98% | -1.52% | -47.22% | +12.26% |
| OPN (OPONEO.PL) | 2024/Q3 | 42.03% | 10.86% | +31.17% | +272.61% | +27.06% | +279.47% | +73.92% |
| CBF (CYBERFLKS) | 2024/Q3 | 41.58% | 20.44% | +21.14% | +156.98% | +55.21% | +34.51% | -52.78% |
| LPP | 2024/Q2 | 41.51% | 20.44% | +21.07% | +192.94% | +16.60% | +145.87% | -67.33% |
| UNT (UNIMOT) | 2024/Q3 | 39.94% | 13.04% | +26.90% | +3.04% | +5.38% | -61.46% | +14.60% |
| ZAB (ZABKA) | 2023/Q4 | 39.38% | 9.52% | +29.86% | -40.75% | -3.51% | ||
| PLW (PLAYWAY) | 2024/Q2 | 38.84% | 9.83% | +29.01% | +29.81% | +48.98% | +41.37% | +45.34% |
| CCC | 2024/Q2 | 32.77% | 20.44% | +12.33% | +196.27% | +105.20% | +149.20% | +21.27% |
| WTN (WITTCHEN) | 2024/Q2 | 32.57% | 20.44% | +12.13% | -17.36% | +28.99% | -64.43% | -54.94% |
| ELT (ELEKTROTI) | 2024/Q2 | 31.55% | 6.45% | +25.10% | -27.70% | +5.80% | -13.59% | +44.14% |
| MBR (MOBRUK) | 2024/Q3 | 31.53% | 23.08% | +8.45% | -25.04% | -5.80% | -41.05% | -1.03% |
| ABS (ASSECOBS) | 2024/Q3 | 30.94% | 20.44% | +10.50% | +14.42% | +2.62% | -108.05% | -105.37% |
| DOM (DOMDEV) | 2024/Q2 | 30.83% | 7.90% | +22.93% | +5.26% | +12.03% | -5.94% | -3.39% |
| MUR (MURAPOL) | 2024/Q2 | 30.08% | 7.90% | +22.18% | +3.87% | -11.55% | ||
| ENT (ENTER) | 2024/Q2 | 29.57% | 14.05% | +15.52% | -71.71% | -41.62% | -126.28% | -5.48% |
| TAR (TARCZYNSKI) | 2024/Q2 | 29.49% | 10.99% | +18.50% | +66.89% | +5.66% | +83.63% | +23.03% |
| KTY (KETY) | 2024/Q3 | 28.95% | 6.14% | +22.81% | -5.24% | -13.48% | -13.05% | -41.93% |
| VOX (VOXEL) | 2024/Q2 | 28.55% | 14.05% | +14.50% | +24.08% | +9.09% | -30.49% | +45.23% |
Biznesradar bez reklam? Sprawdź BR Plus |
||||||||
| Profil | Raport | ROE | ~ sektor | > ~sektor* | r/r | k/k | r/r > ~sektor** | k/k > ~sektor** |
| KRU (KRUK) | 2024/Q3 | 26.90% | -11.20% | +38.10% | +13.26% | +4.38% | +270.67% | +286.05% |
| ING (INGBSK) | 2024/Q3 | 26.68% | 15.56% | +11.12% | +5.58% | -13.88% | -9.94% | -6.83% |
| DCR (DECORA) | 2024/Q3 | 24.54% | 5.57% | +18.97% | +19.07% | -0.53% | +59.18% | +12.03% |
| 1AT (ATAL) | 2024/Q3 | 23.56% | 15.32% | +8.24% | +17.39% | +7.24% | -20.15% | -86.74% |
| DVL (DEVELIA) | 2024/Q2 | 23.47% | 7.90% | +15.57% | +5.44% | +26.93% | -5.76% | +11.51% |
| VRC (VERCOM) | 2024/Q3 | 22.57% | 20.44% | +2.13% | +49.08% | +7.84% | -73.39% | -100.15% |
| CDR (CDPROJEKT) | 2024/Q2 | 22.53% | 9.83% | +12.70% | +41.17% | +10.39% | +52.73% | +6.75% |
| ALR (ALIOR) | 2024/Q3 | 22.44% | 15.56% | +6.88% | +6.81% | -4.67% | -8.71% | +2.38% |
| TEN (TSGAMES) | 2024/Q3 | 22.22% | 20.44% | +1.78% | +619.09% | -20.01% | +496.62% | -128.00% |
| DNP (DINOPL) | 2024/Q3 | 21.49% | 10.86% | +10.63% | -18.38% | -5.66% | -11.52% | +41.20% |
| PEO (PEKAO) | 2024/Q3 | 21.16% | 15.56% | +5.60% | +4.44% | -6.33% | -11.08% | +0.72% |
| SKA (SNIEZKA) | 2024/Q2 | 20.57% | 6.37% | +14.20% | +16.74% | +2.54% | +58.08% | +17.72% |
| MSZ (MOSTALZAB) | 2024/Q2 | 19.83% | 6.45% | +13.38% | -1.20% | -20.81% | +12.91% | +17.53% |
| PZU | 2024/Q2 | 19.03% | 19.03% | 0.00% | +10.96% | +1.60% | 0.00% | 0.00% |
| APR (AUTOPARTN) | 2024/Q2 | 19.01% | 12.29% | +6.72% | -16.44% | -6.49% | +18.96% | +2.07% |
| BHW (HANDLOWY) | 2024/Q3 | 18.83% | 15.56% | +3.27% | -25.72% | -8.15% | -41.24% | -1.10% |
| ASE (ASSECOSEE) | 2024/Q3 | 18.67% | 20.44% | -1.77% | +12.47% | +5.42% | -110.00% | -102.57% |
| TOR (TORPOL) | 2024/Q2 | 18.42% | 6.45% | +11.97% | -47.60% | -2.38% | -33.49% | +35.96% |
| LBW (LUBAWA) | 2024/Q2 | 18.37% | 9.41% | +8.96% | +6023.33% | +18.59% | +2986.66% | +36.12% |
| ARH (ARCHICOM) | 2024/Q2 | 18.11% | 7.90% | +10.21% | +14.91% | -17.31% | +3.71% | -32.73% |
| SGN (SYGNITY) | 2023/Q1 | 17.81% | 10.37% | +7.44% | +1.37% | +19.93% | +17.54% | +9.96% |
| FRO (FERRO) | 2024/Q3 | 17.45% | 5.57% | +11.88% | +25.63% | +2.77% | +65.74% | +15.33% |
| NWG (NEWAG) | 2024/Q3 | 17.10% | 8.26% | +8.84% | +103.33% | +36.36% | +101.48% | +22.74% |
| 11B (11BIT) | 2024/Q3 | 16.84% | 20.44% | -3.60% | +810.27% | +1079.07% | +687.80% | +971.08% |
| WPL (WIRTUALNA) | 2024/Q2 | 16.79% | 10.17% | +6.62% | +11.64% | -5.25% | +37.43% | +25.38% |
| NEU (NEUCA) | 2024/Q2 | 16.32% | 14.37% | +1.95% | +38.54% | +10.05% | +0.50% | -17.06% |
| STX (STALEXP) | 2024/Q3 | 15.98% | 15.98% | 0.00% | +14.96% | -1.60% | -103.35% | -15.34% |
| MNC (MENNICA) | 2024/Q3 | 15.89% | 6.14% | +9.75% | +54.12% | +6.22% | +46.31% | -22.23% |
| MRB (MIRBUD) | 2024/Q2 | 15.66% | 6.45% | +9.21% | -0.82% | -16.75% | +13.29% | +21.59% |
| SPL (SANPL) | 2024/Q3 | 15.56% | 15.56% | 0.00% | +15.52% | -0.32% | 0.00% | +6.73% |
| Profil | Raport | ROE | ~ sektor | > ~sektor* | r/r | k/k | r/r > ~sektor** | k/k > ~sektor** |
| SLV (SELVITA) | 2024/Q2 | 15.00% | 6.00% | +9.00% | +26.26% | -24.81% | -122.50% | -7.50% |
| GPW | 2024/Q3 | 14.97% | 14.97% | 0.00% | -0.07% | -2.67% | -29.68% | -4.23% |
| PKO (PKOBP) | 2024/Q3 | 14.94% | 15.56% | -0.62% | +3.53% | -10.75% | -11.99% | -3.70% |
| TOA (TOYA) | 2024/Q3 | 14.81% | 13.04% | +1.77% | -13.64% | -5.37% | -78.14% | +3.85% |
| INK (INSTALKRK) | 2024/Q3 | 14.17% | 3.50% | +10.67% | +38.79% | -7.63% | +103.04% | +38.11% |
| CAR (INTERCARS) | 2024/Q3 | 13.59% | 13.59% | 0.00% | -24.12% | -6.08% | -0.13% | -16.66% |
| CIG (CIGAMES) | 2024/Q2 | 12.45% | 9.83% | +2.62% | +303.10% | +43.43% | +314.66% | +39.79% |
| ATC (ARCTIC) | 2024/Q3 | 12.33% | 15.98% | -3.65% | -36.34% | -12.24% | -154.65% | -25.98% |
| SEL (SELENAFM) | 2024/Q2 | 12.33% | 6.37% | +5.96% | +17.32% | +18.90% | +58.66% | +34.08% |
| ABE (ABPL) | 2023/Q1 | 12.31% | 14.70% | -2.39% | -7.44% | +0.74% | +36.30% | +16.70% |
| AMB (AMBRA) | 2025/Q1 | 12.01% | 12.01% | 0.00% | -19.61% | -9.63% | -9.91% | +13.46% |
| CRJ (CREEPYJAR) | 2024/Q2 | 12.00% | 9.83% | +2.17% | -65.71% | -0.66% | -54.15% | -4.30% |
| ASB (ASBIS) | 2024/Q3 | 11.28% | 13.04% | -1.76% | -60.68% | -31.47% | -125.18% | -22.25% |
| SNK (SANOK) | 2024/Q3 | 10.83% | 13.59% | -2.76% | -18.08% | +7.12% | +5.91% | -3.46% |
| ENA (ENEA) | 2024/Q2 | 10.61% | 4.20% | +6.41% | +284.52% | +1314.67% | +315.44% | +1353.09% |
| AST (ASTARTA) | 2024/Q2 | 10.48% | 10.99% | -0.51% | -43.66% | -5.67% | -26.92% | +11.70% |
| BNP (BNPPPL) | 2024/Q3 | 10.26% | 15.56% | -5.30% | -18.12% | +9.27% | -33.64% | +16.32% |
| WWL (WAWEL) | 2024/Q3 | 10.19% | 13.06% | -2.87% | +5.71% | -7.28% | -29.77% | -26.12% |
| PCR (PCCROKITA) | 2024/Q3 | 9.39% | -15.64% | +25.03% | -74.20% | -23.10% | -99.87% | -71.44% |
| ACP (ASSECOPOL) | 2024/Q2 | 9.24% | 9.83% | -0.59% | +20.78% | 0.00% | +32.34% | -3.64% |
| OND (ONDE) | 2024/Q3 | 9.01% | 4.20% | +4.81% | +7.13% | -15.95% | +57.13% | -16.07% |
| VRG | 2024/Q3 | 8.90% | 10.86% | -1.96% | -15.00% | +10.29% | -8.14% | +57.15% |
| PCO (PEPCO) | 2023/Q4 | 8.84% | 9.52% | -0.68% | -41.73% | -4.49% | ||
| MIL (MILLENNIUM) | 2024/Q3 | 8.66% | 15.56% | -6.90% | -18.91% | +10.60% | -34.43% | +17.65% |
| ALL (AILLERON) | 2024/Q2 | 8.64% | 9.83% | -1.19% | -26.84% | +244.22% | -15.28% | +240.58% |
| KGN (KOGENERA) | 2024/Q2 | 8.49% | 4.20% | +4.29% | -40.34% | +7.74% | -9.42% | +46.16% |
| GEA (GRENEVIA) | 2024/Q3 | 8.26% | 8.26% | 0.00% | -35.87% | -7.50% | -37.72% | -21.12% |
| BLO (BLOOBER) | 2024/Q2 | 8.23% | -5.53% | +13.76% | -52.15% | -18.35% | +200.61% | +65.98% |
| MBK (MBANK) | 2024/Q3 | 8.07% | 15.56% | -7.49% | +25.70% | +102.76% | +10.18% | +109.81% |
| MAB (MABION) | 2024/Q3 | 7.92% | -0.97% | +8.89% | -83.81% | -69.16% | +46.22% | +47.02% |
| Profil | Raport | ROE | ~ sektor | > ~sektor* | r/r | k/k | r/r > ~sektor** | k/k > ~sektor** |
| PEP | 2024/Q2 | 7.48% | 4.20% | +3.28% | +10.32% | +9.68% | +41.24% | +48.10% |
| PBX (PEKABEX) | 2024/Q2 | 7.45% | 6.37% | +1.08% | -57.16% | -30.70% | -15.82% | -15.52% |
| APT (APATOR) | 2024/Q3 | 7.38% | 8.26% | -0.88% | +36.67% | +22.59% | +34.82% | +8.97% |
| MLG (MLPGROUP) | 2024/Q3 | 7.07% | 15.32% | -8.25% | +328.80% | -39.37% | +291.26% | -133.35% |
| MGT (MANGATA) | 2024/Q3 | 6.14% | 6.14% | 0.00% | -47.02% | -33.41% | -54.83% | -61.86% |
| OPL (ORANGEPL) | 2024/Q3 | 5.84% | 5.84% | 0.00% | -13.74% | +0.69% | -179.19% | -67.61% |
| ALE (ALLEGRO) | 2024/Q3 | 5.55% | 10.86% | -5.31% | -25.60% | -10.19% | -18.74% | +36.67% |
| PKN (PKNORLEN) | 2024/Q3 | 4.54% | 7.76% | -3.22% | -78.16% | -31.93% | -37.12% | -48.35% |
| ECH (ECHO) | 2024/Q2 | 4.31% | 7.90% | -3.59% | -4.43% | +6.16% | -15.63% | -9.26% |
| CPS (CYFRPLSAT) | 2024/Q2 | 3.47% | 3.47% | 0.00% | +17.23% | +37.70% | 0.00% | 0.00% |
| BRS (BORYSZEW) | 2024/Q2 | 2.98% | 4.78% | -1.80% | -59.46% | -41.68% | -21.38% | -30.12% |
| AGO (AGORA) | 2024/Q3 | 2.39% | 4.74% | -2.35% | +374.71% | +22.56% | +439.93% | +76.00% |
| WLT (WIELTON) | 2024/Q2 | 2.35% | 12.29% | -9.94% | -83.79% | -81.26% | -48.39% | -72.70% |
| SVE (SNTVERSE) | 2024/Q2 | 2.18% | 6.00% | -3.82% | -67.75% | -32.51% | -216.51% | -15.20% |
| BOS | 2024/Q3 | 1.84% | 15.56% | -13.72% | -57.11% | -44.58% | -72.63% | -37.53% |
| MLS (MLSYSTEM) | 2024/Q2 | 1.57% | 4.20% | -2.63% | +145.11% | -8.19% | +176.03% | +30.23% |
| MCI | 2024/Q3 | 1.26% | -11.20% | +12.46% | -90.27% | -69.86% | +167.14% | +211.81% |
| AMC (AMICA) | 2024/Q2 | -0.10% | 7.27% | -7.37% | +86.67% | -150.00% | +91.26% | -161.67% |
| MRC (MERCATOR) | 2024/Q2 | -0.29% | 6.00% | -6.29% | +98.67% | -126.61% | -50.09% | -109.30% |
| BIO (BIOTON) | 2024/Q3 | -0.97% | -0.97% | 0.00% | -412.90% | +14.91% | -282.87% | +131.09% |
| STP (STALPROD) | 2024/Q3 | -0.98% | 6.14% | -7.12% | -116.93% | -122.73% | -124.74% | -151.18% |
| COG (COGNOR) | 2024/Q3 | -1.09% | 6.14% | -7.23% | -103.65% | -128.53% | -111.46% | -156.98% |
| EUR (EUROCASH) | 2024/Q3 | -1.35% | 10.86% | -12.21% | -111.21% | -147.54% | -104.35% | -100.68% |
| EAT (AMREST) | 2024/Q3 | -1.91% | -31.51% | +29.60% | -114.11% | -63.25% | +110.37% | +1826.81% |
| VGO (VIGOPHOTN) | 2024/Q2 | -5.19% | 7.27% | -12.46% | -195.23% | -60.68% | -190.64% | -72.35% |
| TPE (TAURONPE) | 2024/Q2 | -6.12% | 4.20% | -10.32% | -200.66% | -196.68% | -169.74% | -158.26% |
| BMC (BUMECH) | 2024/Q2 | -6.60% | 7.27% | -13.87% | -128.10% | +46.69% | -123.51% | +35.02% |
| FTE (FORTE) | 2024/Q1 | -8.20% | -15.45% | +7.25% | -461.23% | -22.75% | -226.88% | +44.91% |
| CMP (COMP) | 2024/Q2 | -8.44% | 9.83% | -18.27% | -294.47% | +8.56% | -282.91% | +4.92% |
| ERB (ERBUD) | 2024/Q3 | -9.39% | 3.50% | -12.89% | -185.21% | -432.98% | -120.96% | -387.24% |
| CLN (CLNPHARMA) | 2024/Q2 | -9.90% | 6.00% | -15.90% | -53.97% | -23.75% | -202.73% | -6.44% |
| PGE | 2024/Q2 | -10.28% | 4.20% | -14.48% | -363.59% | +15.04% | -332.67% | +53.46% |
| KGH (KGHM) | 2024/Q3 | -10.96% | -10.96% | 0.00% | -1185.15% | -6.41% | -947.03% | -26.00% |
| MDG (MEDICALG) | 2024/Q2 | -12.19% | 9.83% | -22.02% | -162.29% | -76.92% | -150.73% | -80.56% |
| LWB (BOGDANKA) | 2024/Q2 | -13.63% | -13.63% | 0.00% | -897.08% | -197.99% | -716.60% | +125.82% |
| PEN (PHOTON) | 2024/Q2 | -17.57% | 4.20% | -21.77% | -159.91% | -1.80% | -128.99% | +36.62% |
| CRI (CREOTECH) | 2024/Q2 | -19.35% | 7.27% | -26.62% | +19.88% | -9.26% | +24.47% | -20.93% |
| GRX (GREENX) | 2022/Q4 | -22.42% | 4.74% | -27.16% | +27.58% | +86.40% | ||
| PCF (PCFGROUP) | 2024/Q2 | -24.80% | 9.83% | -34.63% | -439.13% | -43.68% | -427.57% | -47.32% |
| BCX (BIOCELTIX) | 2024/Q2 | -35.02% | -16.54% | -18.48% | +48.30% | +85.63% | +50.34% | +52.44% |
| SCP (SCPFL) | 2024/Q2 | -39.52% | -16.54% | -22.98% | -111.62% | -29.53% | -109.58% | -62.72% |
| ATT (GRUPAAZOTY) | 2024/Q3 | -40.44% | -15.64% | -24.80% | -11.34% | +12.58% | -37.01% | -35.76% |
| MOC (MOLECURE) | 2024/Q3 | -47.07% | -0.97% | -46.10% | -343.64% | -14.28% | -213.61% | +101.90% |
| RVU (RYVU) | 2024/Q3 | -58.59% | -0.97% | -57.62% | -130.13% | -25.59% | -0.10% | +90.59% |
| JSW | 2024/Q2 | -67.36% | -13.63% | -53.73% | -318.28% | -3793.64% | -137.80% | -3469.83% |
| PXM (POLIMEXMS) | 2024/Q3 | -73.39% | 3.50% | -76.89% | -1297.23% | -256.78% | -1232.98% | -211.04% |
| CTX (CAPTORTX) | 2024/Q3 | -100.10% | -0.97% | -99.13% | +37.71% | -8.67% | +167.74% | +107.51% |
| XTP (XTPL) | 2024/Q3 | -104.19% | 20.44% | -124.63% | -1343.07% | -103.81% | -1465.54% | -211.80% |
| PCE (POLICE) | 2024/Q3 | -156.54% | -15.64% | -140.90% | -450.42% | +13.34% | -476.09% | -35.00% |
| DAT (DATAWALK) | 2024/Q3 | -395.00% | 20.44% | -415.44% | -69.46% | +80.66% | -191.93% | -27.33% |
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).
