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Ion of the calculated abnormal returns. Reviewing the present reports in ESPI of your abovementioned corporations inside the COVID-19 year 2020, 76 announcements with a reference to the IoA were located. They were provided by 53 DQP-1105 Data Sheet Issuers, as indicated in Table 1. Detailing the information on current reports in Table 1, it must be indicated that the very first 14 circumstances refer for the announcing IoA offered by companies grouped within the WIG20 index. One more ten situations have been reported by mWIG40 issuers. The following 18 circumstances were reported by organizations grouped in sWIG80 plus the final 34 circumstances were current reports delivered to investors by businesses not grouped in any from the three WSE’ main indices but grouped in WIG, the broad market place index. It is worth mentioning right here that the investigation sample made use of for the verification from the study hypothesis consists of all issuers grouped within the WIG index as at the finish of February 2020. As outlined by the historical index portfolios immediately after the revision in March 2020, the WIG index consisted of 329 issuers (Appendix A). This can be also how many were certified to examine current reports for the occurrence of IoA.Risks 2021, 9,7 ofTable 1. Present reports informing regarding the impairment of assets submitted by issuers grouped in WIG index in the year 2020. Issuer/Date (s) of Present Report WIG20 Issuer/Date (s) of Current Report mWIG40 27.ten.2020 ALIOR 07.08.2020 ENEA 11.08.2020 19.05.2020 14.02.2020 23.07.2020 CCC 21.09.2020 ENERGA 19.05.2020 08.05.2020 31.03.2020 JSW 28.07.2020 31.08.2020 PGE 13.03.2020 14.02.2020 08.10.2020 PGNIG PKNORLEN PZU TAURONPE sWIG80 30.04.2020 AGORA BAH BIOTON BOOMBIT BORYSZEW 17.01.2020 07.08.2020 ten.04.2020 28.02.2020 26.05.2020 09.03.2020 04.09.2020 DATAWALK 16.11.2020 27.02.2020 12.05.2020 14.02.2020 04.05.2020 25.08.2020 05.08.2020 GETINOBLE PZ CORMAY ATENDE ZAMET MONNARI BBIDEV ASM GROUP RAFAKO ELEKTROTIM POLWAX MOSTOSTAL WARSZAWA SFINKS BUMECH HERKULES MEDIACAP MAKARONY POLSKIE FASING ARTIFEX MUNDI LARQ BEDZIN OTMUCHOW PROTEKTOR FAMUR GRUPAAZOTY Other folks 27.08.2020 04.04.2020 24.03.2020 22.06.2020 13.02.2020 23.03.2020 30.09.2020 30.06.2020 24.09.2020 02.06.2020 11.09.2020 21.04.2020 27.03.2020 29.09.2020 09.09.2020 21.04.2020 03.04.2020 02.04.2020 02.04.2020 19.03.2020 ELEMENTAL 29.01.2020 23.10.2020 24.04.2020 18.06.2020 07.05.2020 08.01.2020 ten.02.2020 25.03.PEP POLNORD RAFAKO RAINBOW30.12.2019 30.06.2020 24.09.2020 27.06.Risks 2021, 9,8 ofTable 1. Cont. Issuer/Date (s) of Current Report WIG20 SANOK N-Oleoyldopamine Biological Activity TRAKCJA 06.03.2020 4FUN 18.03.2020 Issuer/Date (s) of Present Report mWIG40 25.09.2020 23.04.2020 28.01.2020 28.08.2020 ZEPAK 23.09.2020 26.03.2020 WIKANA INC GROCLIN PLAZA CENTERS ATLANTIS FON ELKOPSource: http://infostrefa.com/infostrefa/pl/index/(accessed on 100 Might 2021).19.02.2020 11.05.2020 08.05.2020 31.03.2020 09.07.2020 09.07.2020 24.04.2020 07.02.The sheer number of releases of present reports coping with IoA is impressive. Inside the prior years, far fewer reports of this form have been offered to WSE investors. This could be seen by comparing the number of analyzed reports inside the pandemic year 2020 and earlier years. They’re presented in Figure 1. As described earlier, in 2020, 76 current reports indicated the IoA by issuers grouped in the WIG index reached investors. This compares to 163 circumstances inside the whole six-year period of 2013018. The annual typical was hence just over 27 existing reports. The frequency of asset IoA reporting in 2020 for the whole study population is hence close to two occasions larger than.

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