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** |
|---|---|---|---|---|---|---|---|---|
| TXT (TEXT) | 2024/Q1 | 95.97% | 9.48% | +86.49% | +16.24% | -27.00% | +24.77% | -44.17% |
| BDX (BUDIMEX) | 2024/Q2 | 82.65% | 11.93% | +70.72% | +45.59% | +81.49% | -13.26% | +67.44% |
| RBW (RAINBOW) | 2024/Q1 | 73.80% | 11.43% | +62.37% | +99.78% | -11.65% | +106.40% | +16.33% |
| SHO (SHOPER) | 2024/Q2 | 60.50% | 21.73% | +38.77% | +12.16% | +25.03% | -83.34% | -104.07% |
| ZEP (ZEPAK) | 2024/Q1 | 58.51% | 6.82% | +51.69% | +173.81% | +50.10% | +32.82% | +64.48% |
| GPP (GRUPRACUJ) | 2024/Q2 | 53.45% | 26.10% | +27.35% | -11.37% | +17.68% | -164.28% | -10.86% |
| BFT (BENEFIT) | 2024/Q2 | 52.74% | 26.10% | +26.64% | +44.49% | +21.91% | -108.42% | -6.63% |
| XTB | 2024/Q2 | 51.91% | 30.66% | +21.25% | -0.75% | +33.79% | -162.91% | -75.35% |
| HUG (HUUUGE) | 2024/Q2 | 51.02% | 21.73% | +29.29% | +132.86% | +26.01% | +37.36% | -103.09% |
| ENT (ENTER) | 2024/Q1 | 50.65% | 20.30% | +30.35% | -41.06% | -7.76% | -240.99% | -12.59% |
| SNT (SYNEKTIK) | 2024/Q3 | 46.38% | 46.38% | 0.00% | +40.63% | -6.09% | -1295.28% | -549.81% |
| VOT (VOTUM) | 2024/Q2 | 42.76% | 6.88% | +35.88% | -25.98% | -1.52% | -61.28% | +2.26% |
| MUR (MURAPOL) | 2023/Q4 | 39.26% | 7.22% | +32.04% | -19.05% | -17.75% | ||
| UNT (UNIMOT) | 2024/Q1 | 38.63% | 11.30% | +27.33% | -10.99% | -14.61% | +12.08% | -87.21% |
| LPP | 2024/Q1 | 35.60% | 12.15% | +23.45% | +342.24% | +4.43% | +375.77% | -23.20% |
| OTS (OTLOG) | 2024/Q1 | 34.88% | 20.30% | +14.58% | -61.76% | -57.63% | -261.69% | -62.46% |
| MBR (MOBRUK) | 2024/Q2 | 33.47% | 33.47% | 0.00% | -29.89% | +7.86% | -94.60% | -36.13% |
| KTY (KETY) | 2024/Q2 | 33.46% | 4.78% | +28.68% | -0.30% | +24.02% | +37.78% | +35.58% |
| OPN (OPONEO.PL) | 2024/Q2 | 33.08% | 20.27% | +12.81% | +142.88% | +40.89% | +99.83% | -25.94% |
| MAB (MABION) | 2024/Q1 | 31.29% | 7.25% | +24.04% | -9.70% | -10.70% | -902.85% | -225.92% |
| ING (INGBSK) | 2024/Q2 | 30.98% | 16.74% | +14.24% | +70.41% | +19.38% | +10.83% | +6.73% |
| DOM (DOMDEV) | 2024/Q2 | 30.83% | 2.91% | +27.92% | +5.26% | +12.03% | +64.27% | +67.67% |
| ABS (ASSECOBS) | 2024/Q2 | 30.15% | 21.73% | +8.42% | +8.38% | +23.16% | -87.12% | -105.94% |
| ELT (ELEKTROTI) | 2024/Q1 | 29.82% | 10.46% | +19.36% | -6.61% | +40.33% | -35.27% | +41.56% |
| VOX (VOXEL) | 2024/Q2 | 28.55% | 26.10% | +2.45% | +24.08% | +9.09% | -128.83% | -19.45% |
| TEN (TSGAMES) | 2024/Q2 | 27.78% | 21.73% | +6.05% | +1082.13% | +17.61% | +986.63% | -111.49% |
| CBF (CYBERFLKS) | 2024/Q2 | 26.79% | 21.73% | +5.06% | +85.53% | +12.56% | -9.97% | -116.54% |
| PLW (PLAYWAY) | 2024/Q1 | 26.07% | 9.48% | +16.59% | +7.24% | -1.81% | +15.77% | -18.98% |
| RFK (RAFAKO) | 2024/Q1 | 25.94% | 6.51% | +19.43% | -66.17% | -59.21% | -69.83% | -33.53% |
| KRU (KRUK) | 2024/Q2 | 25.77% | 6.88% | +18.89% | +5.31% | -1.53% | -29.99% | +2.25% |
Biznesradar bez reklam? Sprawdź BR Plus |
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| Profil | Raport | ROE | ~ sektor | > ~sektor* | r/r | k/k | r/r > ~sektor** | k/k > ~sektor** |
| WTN (WITTCHEN) | 2024/Q1 | 25.25% | 12.15% | +13.10% | -16.39% | -10.75% | +17.14% | -38.38% |
| DCR (DECORA) | 2024/Q2 | 24.67% | 1.80% | +22.87% | +28.83% | +10.28% | +112.21% | +86.25% |
| ALR (ALIOR) | 2024/Q2 | 23.54% | 16.74% | +6.80% | +54.66% | +3.06% | -4.92% | -9.59% |
| DNP (DINOPL) | 2024/Q2 | 22.78% | 20.27% | +2.51% | -15.28% | -5.98% | -58.33% | -72.81% |
| PEO (PEKAO) | 2024/Q2 | 22.59% | 16.74% | +5.85% | +68.46% | +7.67% | +8.88% | -4.98% |
| CDR (CDPROJEKT) | 2024/Q2 | 22.53% | 21.73% | +0.80% | +41.17% | +10.39% | -54.33% | -118.71% |
| 1AT (ATAL) | 2024/Q2 | 21.97% | 2.91% | +19.06% | -16.02% | +2.86% | +42.99% | +58.50% |
| ARH (ARCHICOM) | 2024/Q1 | 21.90% | 6.56% | +15.34% | +90.77% | +12.31% | +103.07% | +21.39% |
| VRC (VERCOM) | 2024/Q2 | 20.93% | 21.73% | -0.80% | +49.29% | +4.49% | -46.21% | -124.61% |
| BHW (HANDLOWY) | 2024/Q2 | 20.50% | 16.74% | +3.76% | -13.43% | +0.64% | -73.01% | -12.01% |
| APR (AUTOPARTN) | 2024/Q1 | 20.33% | 13.44% | +6.89% | -9.92% | -4.87% | +25.32% | +22.21% |
| SKA (SNIEZKA) | 2024/Q1 | 20.06% | 7.51% | +12.55% | +48.37% | -10.13% | +88.05% | -3.02% |
| SLV (SELVITA) | 2024/Q1 | 19.95% | 7.25% | +12.70% | +93.31% | -6.60% | -799.84% | -221.82% |
| MSZ (MOSTALZAB) | 2024/Q2 | 19.89% | 11.93% | +7.96% | -0.55% | -20.88% | -59.40% | -34.93% |
| SPR (SPYROSOFT) | 2024/Q1 | 19.74% | -3.00% | +22.74% | -49.83% | -15.89% | +638.41% | -26.07% |
| PZU | 2024/Q2 | 19.03% | 19.03% | 0.00% | +10.96% | +1.60% | 0.00% | 0.00% |
| DVL (DEVELIA) | 2024/Q1 | 18.47% | 6.56% | +11.91% | -0.38% | +3.65% | +11.92% | +12.73% |
| TOR (TORPOL) | 2024/Q2 | 18.44% | 11.93% | +6.51% | -47.54% | -2.38% | -106.39% | -16.43% |
| SGN (SYGNITY) | 2023/Q1 | 17.81% | 10.37% | +7.44% | +1.37% | +19.93% | +17.54% | +9.96% |
| ASE (ASSECOSEE) | 2024/Q2 | 17.71% | 21.73% | -4.02% | +4.79% | +0.51% | -90.71% | -128.59% |
| WPL (WIRTUALNA) | 2024/Q2 | 16.79% | 16.79% | 0.00% | +11.64% | -5.25% | -10.87% | -19.78% |
| PKO (PKOBP) | 2024/Q2 | 16.74% | 16.74% | 0.00% | +94.65% | +30.88% | +35.07% | +18.23% |
| ASB (ASBIS) | 2024/Q2 | 16.46% | 15.98% | +0.48% | -47.46% | -7.22% | -101.01% | -48.62% |
| NEU (NEUCA) | 2024/Q2 | 16.32% | 15.98% | +0.34% | +38.54% | +10.05% | -15.01% | -31.35% |
| STX (STALEXP) | 2024/Q2 | 16.24% | 26.10% | -9.86% | +29.30% | +0.25% | -123.61% | -28.29% |
| CCC | 2024/Q1 | 15.97% | 12.15% | +3.82% | +122.22% | +339.43% | +155.75% | +311.80% |
| MRB (MIRBUD) | 2024/Q2 | 15.66% | 11.93% | +3.73% | -0.82% | -16.75% | -59.67% | -30.80% |
| TOA (TOYA) | 2024/Q2 | 15.65% | 15.98% | -0.33% | -6.90% | -3.99% | -60.45% | -45.39% |
| SPL (SANPL) | 2024/Q2 | 15.61% | 16.74% | -1.13% | +48.81% | +5.05% | -10.77% | -7.60% |
| LBW (LUBAWA) | 2024/Q1 | 15.49% | 11.41% | +4.08% | +330.28% | +22.94% | -910.72% | +3.96% |
| Profil | Raport | ROE | ~ sektor | > ~sektor* | r/r | k/k | r/r > ~sektor** | k/k > ~sektor** |
| OND (ONDE) | 2024/Q1 | 15.40% | 6.82% | +8.58% | +2009.59% | +58.76% | +1868.60% | +73.14% |
| GPW | 2024/Q2 | 15.38% | 30.66% | -15.28% | +4.41% | +4.91% | -157.75% | -104.23% |
| FRO (FERRO) | 2024/Q1 | 14.36% | 7.51% | +6.85% | +7.81% | -3.36% | +47.49% | +3.75% |
| INK (INSTALKRK) | 2024/Q1 | 14.32% | 10.46% | +3.86% | +36.25% | +37.16% | +7.59% | +38.39% |
| CAR (INTERCARS) | 2024/Q1 | 14.32% | 13.44% | +0.88% | -30.92% | -9.25% | +4.32% | +17.83% |
| ATC (ARCTIC) | 2024/Q2 | 14.05% | 26.10% | -12.05% | -57.02% | -7.50% | -209.93% | -36.04% |
| LWB (BOGDANKA) | 2024/Q1 | 13.91% | -1.73% | +15.64% | +235.18% | -13.06% | +341.97% | +115.63% |
| AMB (AMBRA) | 2023/Q3 | 13.50% | 10.70% | +2.80% | -10.48% | +0.22% | -42.74% | +20.78% |
| WLT (WIELTON) | 2024/Q1 | 12.54% | 13.44% | -0.90% | -39.65% | -26.62% | -4.41% | +0.46% |
| ABE (ABPL) | 2023/Q1 | 12.31% | 14.70% | -2.39% | -7.44% | +0.74% | +36.30% | +16.70% |
| PCR (PCCROKITA) | 2024/Q2 | 12.21% | 9.88% | +2.33% | -73.72% | +18.77% | -252.11% | -113.71% |
| CRJ (CREEPYJAR) | 2024/Q1 | 12.08% | 9.48% | +2.60% | -66.40% | -35.61% | -57.87% | -52.78% |
| WWL (WAWEL) | 2024/Q2 | 10.99% | 10.48% | +0.51% | +32.57% | +4.57% | +54.77% | +10.24% |
| PBX (PEKABEX) | 2024/Q1 | 10.75% | 7.51% | +3.24% | -34.61% | -22.27% | +5.07% | -15.16% |
| AST (ASTARTA) | 2024/Q2 | 10.48% | 10.48% | 0.00% | -43.66% | -5.67% | -21.46% | 0.00% |
| SEL (SELENAFM) | 2024/Q1 | 10.37% | 7.51% | +2.86% | -10.45% | +44.43% | +29.23% | +51.54% |
| NWG (NEWAG) | 2024/Q1 | 10.28% | 6.51% | +3.77% | +63.69% | -13.40% | +60.03% | +12.28% |
| ACT (ACTION) | 2024/Q1 | 10.12% | 11.30% | -1.18% | -6.56% | +23.26% | +16.51% | -49.34% |
| SNK (SANOK) | 2024/Q2 | 10.11% | 16.46% | -6.35% | -7.67% | -19.51% | +5.84% | -41.94% |
| BLO (BLOOBER) | 2024/Q1 | 10.08% | -3.00% | +13.08% | -51.35% | +253.68% | +636.89% | +243.50% |
| BNP (BNPPPL) | 2024/Q2 | 9.39% | 16.74% | -7.35% | +38.70% | +13.54% | -20.88% | +0.89% |
| ACP (ASSECOPOL) | 2024/Q2 | 9.24% | 21.73% | -12.49% | +20.78% | 0.00% | -74.72% | -129.10% |
| GEA (GRENEVIA) | 2024/Q2 | 8.93% | 8.93% | 0.00% | -28.90% | -9.98% | -46.09% | -47.15% |
| MGT (MANGATA) | 2024/Q1 | 8.86% | 5.40% | +3.46% | -44.31% | -14.15% | +2.75% | -0.15% |
| PCO (PEPCO) | 2023/Q4 | 8.84% | 9.52% | -0.68% | -41.73% | -4.49% | ||
| CIG (CIGAMES) | 2024/Q1 | 8.68% | 9.48% | -0.80% | +255.74% | +4.83% | +264.27% | -12.34% |
| MCI | 2024/Q1 | 8.13% | 7.15% | +0.98% | -33.31% | +2.65% | -616.42% | +0.51% |
| VRG | 2024/Q2 | 8.07% | 20.27% | -12.20% | -28.90% | -19.86% | -71.95% | -86.69% |
| KGN (KOGENERA) | 2024/Q1 | 7.88% | 6.82% | +1.06% | -42.65% | -34.11% | -183.64% | -19.73% |
| MIL (MILLENNIUM) | 2024/Q2 | 7.83% | 16.74% | -8.91% | +226.29% | +22.73% | +166.71% | +10.08% |
| Profil | Raport | ROE | ~ sektor | > ~sektor* | r/r | k/k | r/r > ~sektor** | k/k > ~sektor** |
| PEP | 2024/Q2 | 7.48% | 3.90% | +3.58% | +10.32% | +9.68% | +46.18% | +52.50% |
| PKN (PKNORLEN) | 2024/Q2 | 6.67% | 6.67% | 0.00% | -75.76% | -29.49% | -14.12% | 0.00% |
| SNX (SUNEX) | 2024/Q1 | 6.51% | 6.51% | 0.00% | -86.33% | -73.62% | -89.99% | -47.94% |
| TPE (TAURONPE) | 2024/Q1 | 6.33% | 6.82% | -0.49% | +63200.00% | -32.23% | +63059.01% | -17.85% |
| APT (APATOR) | 2024/Q2 | 6.02% | 8.93% | -2.91% | +81.33% | +185.31% | +64.14% | +148.14% |
| OPL (ORANGEPL) | 2024/Q2 | 5.80% | 4.64% | +1.16% | -11.31% | +2.29% | -67.90% | -81.64% |
| CMR (COMARCH) | 2024/Q2 | 5.79% | 21.73% | -15.94% | -34.58% | -23.31% | -130.08% | -152.41% |
| ERB (ERBUD) | 2024/Q1 | 4.84% | 10.46% | -5.62% | +588.89% | +160.22% | +560.23% | +161.45% |
| ECH (ECHO) | 2024/Q1 | 4.06% | 6.56% | -2.50% | -22.96% | +1.75% | -10.66% | +10.83% |
| MBK (MBANK) | 2024/Q2 | 3.98% | 16.74% | -12.76% | +140.70% | +290.20% | +81.12% | +277.55% |
| ALE (ALLEGRO) | 2024/Q1 | 3.96% | 12.15% | -8.19% | +118.70% | +26.11% | +152.23% | -1.52% |
| COG (COGNOR) | 2024/Q2 | 3.82% | 4.78% | -0.96% | -90.21% | -32.98% | -52.13% | -21.42% |
| CPS (CYFRPLSAT) | 2024/Q2 | 3.47% | 4.64% | -1.17% | +17.23% | +37.70% | -39.36% | -46.23% |
| BOS | 2024/Q2 | 3.32% | 16.74% | -13.42% | -31.26% | +8.14% | -90.84% | -4.51% |
| SVE (SNTVERSE) | 2024/Q1 | 3.23% | 7.25% | -4.02% | -54.70% | -23.46% | -947.85% | -238.68% |
| BRS (BORYSZEW) | 2024/Q2 | 2.98% | 4.78% | -1.80% | -59.46% | -41.68% | -21.38% | -30.12% |
| EUR (EUROCASH) | 2024/Q2 | 2.84% | 20.27% | -17.43% | -78.04% | -67.87% | -121.09% | -134.70% |
| ALL (AILLERON) | 2024/Q1 | 2.51% | 9.48% | -6.97% | -78.42% | -40.24% | -69.89% | -57.41% |
| AGO (AGORA) | 2024/Q2 | 1.95% | 16.79% | -14.84% | +190.70% | -55.28% | +168.19% | -69.81% |
| MLS (MLSYSTEM) | 2024/Q1 | 1.71% | 6.82% | -5.11% | +248.98% | +172.77% | +107.99% | +187.15% |
| MRC (MERCATOR) | 2024/Q1 | 1.09% | 7.25% | -6.16% | +104.94% | +147.81% | -788.21% | -67.41% |
| ENA (ENEA) | 2024/Q1 | 0.75% | 6.82% | -6.07% | +145.45% | +114.85% | +4.46% | +129.23% |
| AMC (AMICA) | 2024/Q1 | -0.04% | 6.51% | -6.55% | +96.26% | +89.47% | +92.60% | +115.15% |
| BIO (BIOTON) | 2024/Q2 | -1.14% | 7.20% | -8.34% | -258.33% | -159.09% | -457.29% | -158.47% |
| EAT (AMREST) | 2024/Q2 | -1.17% | -10.30% | +9.13% | -106.77% | -110.24% | +27.53% | +79.87% |
| 11B (11BIT) | 2024/Q2 | -1.72% | 21.73% | -23.45% | -133.99% | -10.26% | -229.49% | -139.36% |
| JSW | 2024/Q1 | -1.73% | -1.73% | 0.00% | -104.17% | -128.69% | +2.62% | 0.00% |
| STP (STALPROD) | 2024/Q1 | -1.76% | 5.40% | -7.16% | -115.48% | -173.95% | -68.42% | -159.95% |
| VGO (VIGOPHOTN) | 2024/Q1 | -3.23% | 6.51% | -9.74% | -174.60% | -115.33% | -178.26% | -89.65% |
| MDG (MEDICALG) | 2024/Q1 | -6.88% | 9.48% | -16.36% | -122.09% | -1009.68% | -113.56% | -1026.85% |
| CLN (CLNPHARMA) | 2024/Q1 | -8.00% | 7.25% | -15.25% | +9.19% | -26.78% | -883.96% | -242.00% |
| FTE (FORTE) | 2024/Q1 | -8.20% | -15.45% | +7.25% | -461.23% | -22.75% | -226.88% | +44.91% |
| CMP (COMP) | 2024/Q2 | -8.44% | 21.73% | -30.17% | -294.47% | +8.56% | -389.97% | -120.54% |
| KGH (KGHM) | 2024/Q2 | -10.30% | -10.30% | 0.00% | -442.19% | +13.59% | 0.00% | +508.97% |
| PGE | 2024/Q1 | -12.10% | 6.82% | -18.92% | -264.85% | -13.19% | -405.84% | +1.19% |
| BMC (BUMECH) | 2024/Q1 | -12.38% | 6.51% | -18.89% | -127.32% | -251.70% | -130.98% | -226.02% |
| PCF (PCFGROUP) | 2024/Q1 | -17.26% | 9.48% | -26.74% | -11606.67% | +4.90% | -11598.14% | -12.27% |
| PEN (PHOTON) | 2024/Q2 | -17.57% | 3.90% | -21.47% | -159.91% | -1.80% | -124.05% | +41.02% |
| CRI (CREOTECH) | 2024/Q1 | -17.71% | 6.51% | -24.22% | +15.10% | -12.80% | +11.44% | +12.88% |
| PXM (POLIMEXMS) | 2024/Q2 | -20.57% | 11.93% | -32.50% | -387.29% | -19.59% | -446.14% | -33.64% |
| GRX (GREENX) | 2022/Q4 | -22.42% | 14.87% | -37.29% | +27.58% | -57.14% | ||
| SCP (SCPFL) | 2024/Q1 | -30.51% | -24.75% | -5.76% | -109.25% | -31.45% | +15.59% | +3.82% |
| XTP (XTPL) | 2024/Q1 | -33.44% | 9.48% | -42.92% | -581.15% | -131.58% | -572.62% | -148.75% |
| MOC (MOLECURE) | 2024/Q1 | -33.77% | 7.25% | -41.02% | -173.00% | -20.14% | -1066.15% | -235.36% |
| ATT (GRUPAAZOTY) | 2024/Q1 | -45.66% | -30.43% | -15.23% | -407.33% | +3.71% | +1443.31% | -4.13% |
| RVU (RYVU) | 2024/Q1 | -48.08% | 7.25% | -55.33% | -111.25% | -35.51% | -1004.40% | -250.73% |
| CTX (CAPTORTX) | 2024/Q2 | -92.11% | 7.20% | -99.31% | +12.39% | +16.39% | -186.57% | +17.01% |
| PCE (POLICE) | 2024/Q1 | -154.69% | -30.43% | -124.26% | -1284.87% | -9.07% | +565.77% | -16.91% |
| BCX (BIOCELTIX) | 2024/Q1 | -243.71% | -24.75% | -218.96% | +39.30% | -86.37% | +164.14% | -51.10% |
| DAT (DATAWALK) | 2024/Q2 | -2 042.66% | 21.73% | -2 064.39% | -759.20% | -376.56% | -854.70% | -505.66% |
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).
