id	sid	tid	token	lemma	pos
cjfa-20427	1	1	copernican	copernican	PROPN
cjfa-20427	1	2	journal	journal	PROPN
cjfa-20427	1	3	of	of	ADP
cjfa-20427	1	4	finance	finance	PROPN
cjfa-20427	1	5	&	&	CCONJ
cjfa-20427	1	6	accounting	accounting	PROPN
cjfa-20427	1	7	e	e	PROPN
cjfa-20427	1	8	-	-	PROPN
cjfa-20427	1	9	issn	issn	PROPN
cjfa-20427	1	10	2300	2300	NUM
cjfa-20427	1	11	-	-	SYM
cjfa-20427	1	12	3065	3065	NUM
cjfa-20427	1	13	p	p	PROPN
cjfa-20427	1	14	-	-	PUNCT
cjfa-20427	1	15	issn	issn	PROPN
cjfa-20427	1	16	2300	2300	NUM
cjfa-20427	1	17	-	-	SYM
cjfa-20427	1	18	12402018	12402018	NUM
cjfa-20427	1	19	,	,	PUNCT
cjfa-20427	1	20	volume	volume	NOUN
cjfa-20427	1	21	7	7	NUM
cjfa-20427	1	22	,	,	PUNCT
cjfa-20427	1	23	issue	issue	NOUN
cjfa-20427	1	24	4	4	NUM
cjfa-20427	1	25	date	date	NOUN
cjfa-20427	1	26	of	of	ADP
cjfa-20427	1	27	submission	submission	NOUN
cjfa-20427	1	28	:	:	PUNCT
cjfa-20427	1	29	april	april	PROPN
cjfa-20427	1	30	3	3	NUM
cjfa-20427	1	31	,	,	PUNCT
cjfa-20427	1	32	2019	2019	NUM
cjfa-20427	1	33	;	;	PUNCT
cjfa-20427	1	34	date	date	NOUN
cjfa-20427	1	35	of	of	ADP
cjfa-20427	1	36	acceptance	acceptance	NOUN
cjfa-20427	1	37	:	:	PUNCT
cjfa-20427	1	38	may	may	AUX
cjfa-20427	1	39	7	7	NUM
cjfa-20427	1	40	,	,	PUNCT
cjfa-20427	1	41	2019	2019	NUM
cjfa-20427	1	42	.	.	PUNCT
cjfa-20427	2	1	*	*	PUNCT
cjfa-20427	2	2	contact	contact	NOUN
cjfa-20427	2	3	information	information	NOUN
cjfa-20427	2	4	:	:	PUNCT
cjfa-20427	2	5	jpawlowski@umk.pl	jpawlowski@umk.pl	PROPN
cjfa-20427	2	6	,	,	PUNCT
cjfa-20427	2	7	department	department	NOUN
cjfa-20427	2	8	of	of	ADP
cjfa-20427	2	9	finance	finance	NOUN
cjfa-20427	2	10	management	management	NOUN
cjfa-20427	2	11	,	,	PUNCT
cjfa-20427	2	12	faculty	faculty	NOUN
cjfa-20427	2	13	of	of	ADP
cjfa-20427	2	14	economic	economic	ADJ
cjfa-20427	2	15	sciences	science	NOUN
cjfa-20427	2	16	and	and	CCONJ
cjfa-20427	2	17	management	management	NOUN
cjfa-20427	2	18	,	,	PUNCT
cjfa-20427	2	19	nicolaus	nicolaus	PROPN
cjfa-20427	2	20	copernicus	copernicus	PROPN
cjfa-20427	2	21	university	university	PROPN
cjfa-20427	2	22	in	in	ADP
cjfa-20427	2	23	toruń	toruń	PROPN
cjfa-20427	2	24	,	,	PUNCT
cjfa-20427	2	25	gagarina	gagarina	NOUN
cjfa-20427	2	26	13a	13a	NOUN
cjfa-20427	2	27	,	,	PUNCT
cjfa-20427	2	28	87	87	NUM
cjfa-20427	2	29	-	-	SYM
cjfa-20427	2	30	100	100	NUM
cjfa-20427	2	31	toruń	toruń	NOUN
cjfa-20427	2	32	,	,	PUNCT
cjfa-20427	2	33	poland	poland	PROPN
cjfa-20427	2	34	,	,	PUNCT
cjfa-20427	2	35	phone	phone	NOUN
cjfa-20427	2	36	:	:	PUNCT
cjfa-20427	2	37	+48	+48	NUM
cjfa-20427	2	38	56	56	NUM
cjfa-20427	2	39	611	611	NUM
cjfa-20427	2	40	46	46	NUM
cjfa-20427	2	41	34	34	NUM
cjfa-20427	2	42	;	;	PUNCT
cjfa-20427	2	43	orcid	orcid	PROPN
cjfa-20427	3	1	i	i	NOUN
cjfa-20427	3	2	d	d	PROPN
cjfa-20427	3	3	:	:	PUNCT
cjfa-20427	3	4	https://	https://	PROPN
cjfa-20427	3	5	orcid.org/0000-0002-5021-8871	orcid.org/0000-0002-5021-8871	PROPN
cjfa-20427	3	6	.	.	PUNCT
cjfa-20427	4	1	pawłowski	pawłowski	PROPN
cjfa-20427	4	2	,	,	PUNCT
cjfa-20427	4	3	j.	j.	PROPN
cjfa-20427	4	4	(	(	PUNCT
cjfa-20427	4	5	2018	2018	NUM
cjfa-20427	4	6	)	)	PUNCT
cjfa-20427	4	7	.	.	PUNCT
cjfa-20427	5	1	the	the	DET
cjfa-20427	5	2	usefulness	usefulness	NOUN
cjfa-20427	5	3	of	of	ADP
cjfa-20427	5	4	financial	financial	ADJ
cjfa-20427	5	5	reporting	reporting	NOUN
cjfa-20427	5	6	for	for	ADP
cjfa-20427	5	7	financial	financial	ADJ
cjfa-20427	5	8	instruments	instrument	NOUN
cjfa-20427	5	9	in	in	ADP
cjfa-20427	5	10	the	the	DET
cjfa-20427	5	11	decision	decision	NOUN
cjfa-20427	5	12	-	-	PUNCT
cjfa-20427	5	13	making	make	VERB
cjfa-20427	5	14	processes	process	NOUN
cjfa-20427	5	15	of	of	ADP
cjfa-20427	5	16	individual	individual	ADJ
cjfa-20427	5	17	investors	investor	NOUN
cjfa-20427	5	18	.	.	PUNCT
cjfa-20427	6	1	copernican	copernican	PROPN
cjfa-20427	6	2	journal	journal	PROPN
cjfa-20427	6	3	of	of	ADP
cjfa-20427	6	4	finance	finance	PROPN
cjfa-20427	6	5	&	&	CCONJ
cjfa-20427	6	6	accounting	accounting	NOUN
cjfa-20427	6	7	,	,	PUNCT
cjfa-20427	6	8	7(4	7(4	NUM
cjfa-20427	6	9	)	)	PUNCT
cjfa-20427	6	10	,	,	PUNCT
cjfa-20427	6	11	99–113	99–113	PROPN
cjfa-20427	6	12	.	.	PUNCT
cjfa-20427	7	1	http://dx.doi.org/10.12775/cjfa.2018.023	http://dx.doi.org/10.12775/cjfa.2018.023	NOUN
cjfa-20427	7	2	jarosław	jarosław	PROPN
cjfa-20427	7	3	pawłowski	pawłowski	PROPN
cjfa-20427	7	4	*	*	PUNCT
cjfa-20427	7	5	nicolaus	nicolaus	PROPN
cjfa-20427	7	6	copernicus	copernicus	PROPN
cjfa-20427	7	7	university	university	PROPN
cjfa-20427	7	8	in	in	ADP
cjfa-20427	7	9	toruń	toruń	NOUN
cjfa-20427	7	10	the	the	DET
cjfa-20427	7	11	usefulness	usefulness	NOUN
cjfa-20427	7	12	of	of	ADP
cjfa-20427	7	13	financial	financial	ADJ
cjfa-20427	7	14	reporting	reporting	NOUN
cjfa-20427	7	15	for	for	ADP
cjfa-20427	7	16	financial	financial	ADJ
cjfa-20427	7	17	instruments	instrument	NOUN
cjfa-20427	7	18	in	in	ADP
cjfa-20427	7	19	the	the	DET
cjfa-20427	7	20	decision	decision	NOUN
cjfa-20427	7	21	-	-	PUNCT
cjfa-20427	7	22	making	make	VERB
cjfa-20427	7	23	processes	process	NOUN
cjfa-20427	7	24	of	of	ADP
cjfa-20427	7	25	individual	individual	ADJ
cjfa-20427	7	26	investors	investor	NOUN
cjfa-20427	7	27	keywords	keyword	NOUN
cjfa-20427	7	28	:	:	PUNCT
cjfa-20427	7	29	financial	financial	ADJ
cjfa-20427	7	30	reporting	reporting	NOUN
cjfa-20427	7	31	,	,	PUNCT
cjfa-20427	7	32	individual	individual	ADJ
cjfa-20427	7	33	investors	investor	NOUN
cjfa-20427	7	34	,	,	PUNCT
cjfa-20427	7	35	financial	financial	ADJ
cjfa-20427	7	36	instruments	instrument	NOUN
cjfa-20427	7	37	.	.	PUNCT
cjfa-20427	8	1	j	j	PROPN
cjfa-20427	8	2	e	e	NOUN
cjfa-20427	8	3	l	l	PROPN
cjfa-20427	8	4	classification	classification	NOUN
cjfa-20427	8	5	:	:	PUNCT
cjfa-20427	8	6	g11	g11	NOUN
cjfa-20427	8	7	.	.	PUNCT
cjfa-20427	9	1	abstract	abstract	NOUN
cjfa-20427	9	2	:	:	PUNCT
cjfa-20427	9	3	this	this	DET
cjfa-20427	9	4	study	study	NOUN
cjfa-20427	9	5	focuses	focus	VERB
cjfa-20427	9	6	on	on	ADP
cjfa-20427	9	7	the	the	DET
cjfa-20427	9	8	issue	issue	NOUN
cjfa-20427	9	9	of	of	ADP
cjfa-20427	9	10	usefulness	usefulness	NOUN
cjfa-20427	9	11	of	of	ADP
cjfa-20427	9	12	financial	financial	ADJ
cjfa-20427	9	13	reporting	reporting	NOUN
cjfa-20427	9	14	for	for	ADP
cjfa-20427	9	15	financial	financial	ADJ
cjfa-20427	9	16	instruments	instrument	NOUN
cjfa-20427	9	17	in	in	ADP
cjfa-20427	9	18	the	the	DET
cjfa-20427	9	19	decision	decision	NOUN
cjfa-20427	9	20	-	-	PUNCT
cjfa-20427	9	21	making	make	VERB
cjfa-20427	9	22	processes	process	NOUN
cjfa-20427	9	23	of	of	ADP
cjfa-20427	9	24	individual	individual	ADJ
cjfa-20427	9	25	investors	investor	NOUN
cjfa-20427	9	26	.	.	PUNCT
cjfa-20427	10	1	dynamic	dynamic	ADJ
cjfa-20427	10	2	development	development	NOUN
cjfa-20427	10	3	of	of	ADP
cjfa-20427	10	4	financial	financial	ADJ
cjfa-20427	10	5	instruments	instrument	NOUN
cjfa-20427	10	6	,	,	PUNCT
cjfa-20427	10	7	identified	identify	VERB
cjfa-20427	10	8	difficulties	difficulty	NOUN
cjfa-20427	10	9	in	in	ADP
cjfa-20427	10	10	application	application	NOUN
cjfa-20427	10	11	and	and	CCONJ
cjfa-20427	10	12	analysis	analysis	NOUN
cjfa-20427	10	13	of	of	ADP
cjfa-20427	10	14	the	the	DET
cjfa-20427	10	15	rules	rule	NOUN
cjfa-20427	10	16	of	of	ADP
cjfa-20427	10	17	accounting	account	VERB
cjfa-20427	10	18	for	for	ADP
cjfa-20427	10	19	financial	financial	ADJ
cjfa-20427	10	20	instruments	instrument	NOUN
cjfa-20427	10	21	,	,	PUNCT
cjfa-20427	10	22	as	as	ADV
cjfa-20427	10	23	well	well	ADV
cjfa-20427	10	24	as	as	ADP
cjfa-20427	10	25	the	the	DET
cjfa-20427	10	26	importance	importance	NOUN
cjfa-20427	10	27	of	of	ADP
cjfa-20427	10	28	individual	individual	ADJ
cjfa-20427	10	29	investors	investor	NOUN
cjfa-20427	10	30	on	on	ADP
cjfa-20427	10	31	the	the	DET
cjfa-20427	10	32	financial	financial	ADJ
cjfa-20427	10	33	market	market	NOUN
cjfa-20427	10	34	were	be	AUX
cjfa-20427	10	35	the	the	DET
cjfa-20427	10	36	major	major	ADJ
cjfa-20427	10	37	reasons	reason	NOUN
cjfa-20427	10	38	to	to	PART
cjfa-20427	10	39	deal	deal	VERB
cjfa-20427	10	40	with	with	ADP
cjfa-20427	10	41	this	this	DET
cjfa-20427	10	42	issue	issue	NOUN
cjfa-20427	10	43	.	.	PUNCT
cjfa-20427	11	1	the	the	DET
cjfa-20427	11	2	main	main	ADJ
cjfa-20427	11	3	purpose	purpose	NOUN
cjfa-20427	11	4	of	of	ADP
cjfa-20427	11	5	this	this	DET
cjfa-20427	11	6	study	study	NOUN
cjfa-20427	11	7	is	be	AUX
cjfa-20427	11	8	an	an	DET
cjfa-20427	11	9	assessment	assessment	NOUN
cjfa-20427	11	10	of	of	ADP
cjfa-20427	11	11	usefulness	usefulness	NOUN
cjfa-20427	11	12	of	of	ADP
cjfa-20427	11	13	reporting	report	VERB
cjfa-20427	11	14	data	datum	NOUN
cjfa-20427	11	15	concerning	concern	VERB
cjfa-20427	11	16	financial	financial	ADJ
cjfa-20427	11	17	instruments	instrument	NOUN
cjfa-20427	11	18	in	in	ADP
cjfa-20427	11	19	the	the	DET
cjfa-20427	11	20	decision	decision	NOUN
cjfa-20427	11	21	-	-	PUNCT
cjfa-20427	11	22	making	make	VERB
cjfa-20427	11	23	processes	process	NOUN
cjfa-20427	11	24	of	of	ADP
cjfa-20427	11	25	individual	individual	ADJ
cjfa-20427	11	26	investors	investor	NOUN
cjfa-20427	11	27	in	in	ADP
cjfa-20427	11	28	poland	poland	PROPN
cjfa-20427	11	29	.	.	PUNCT
cjfa-20427	12	1	to	to	PART
cjfa-20427	12	2	achieve	achieve	VERB
cjfa-20427	12	3	the	the	DET
cjfa-20427	12	4	specified	specified	ADJ
cjfa-20427	12	5	goal	goal	NOUN
cjfa-20427	12	6	,	,	PUNCT
cjfa-20427	12	7	the	the	DET
cjfa-20427	12	8	following	follow	VERB
cjfa-20427	12	9	research	research	NOUN
cjfa-20427	12	10	methods	method	NOUN
cjfa-20427	12	11	have	have	AUX
cjfa-20427	12	12	been	be	AUX
cjfa-20427	12	13	used	use	VERB
cjfa-20427	12	14	:	:	PUNCT
cjfa-20427	12	15	descriptive	descriptive	ADJ
cjfa-20427	12	16	,	,	PUNCT
cjfa-20427	12	17	comparative	comparative	ADJ
cjfa-20427	12	18	,	,	PUNCT
cjfa-20427	12	19	subject	subject	ADJ
cjfa-20427	12	20	literature	literature	PROPN
cjfa-20427	12	21	review	review	PROPN
cjfa-20427	12	22	,	,	PUNCT
cjfa-20427	12	23	third	third	ADJ
cjfa-20427	12	24	party	party	NOUN
cjfa-20427	12	25	research	research	NOUN
cjfa-20427	12	26	analysis	analysis	NOUN
cjfa-20427	12	27	and	and	CCONJ
cjfa-20427	12	28	analysis	analysis	NOUN
cjfa-20427	12	29	of	of	ADP
cjfa-20427	12	30	selected	select	VERB
cjfa-20427	12	31	results	result	NOUN
cjfa-20427	12	32	of	of	ADP
cjfa-20427	12	33	individual	individual	ADJ
cjfa-20427	12	34	research	research	NOUN
cjfa-20427	12	35	.	.	PUNCT
cjfa-20427	13	1	a	a	DET
cjfa-20427	13	2	significant	significant	ADJ
cjfa-20427	13	3	part	part	NOUN
cjfa-20427	13	4	of	of	ADP
cjfa-20427	13	5	the	the	DET
cjfa-20427	13	6	study	study	NOUN
cjfa-20427	13	7	concerns	concern	VERB
cjfa-20427	13	8	the	the	DET
cjfa-20427	13	9	analysis	analysis	NOUN
cjfa-20427	13	10	of	of	ADP
cjfa-20427	13	11	the	the	DET
cjfa-20427	13	12	results	result	NOUN
cjfa-20427	13	13	of	of	ADP
cjfa-20427	13	14	a	a	DET
cjfa-20427	13	15	survey	survey	NOUN
cjfa-20427	13	16	conducted	conduct	VERB
cjfa-20427	13	17	in	in	ADP
cjfa-20427	13	18	a	a	DET
cjfa-20427	13	19	group	group	NOUN
cjfa-20427	13	20	of	of	ADP
cjfa-20427	13	21	408	408	NUM
cjfa-20427	13	22	individual	individual	ADJ
cjfa-20427	13	23	investors	investor	NOUN
cjfa-20427	13	24	in	in	ADP
cjfa-20427	13	25	poland	poland	PROPN
cjfa-20427	13	26	.	.	PUNCT
cjfa-20427	14	1	jarosław	jarosław	PROPN
cjfa-20427	14	2	pawłowski100	pawłowski100	PROPN
cjfa-20427	14	3	 	 	SPACE
cjfa-20427	14	4	introduction	introduction	NOUN
cjfa-20427	14	5	individual	individual	ADJ
cjfa-20427	14	6	investors	investor	NOUN
cjfa-20427	14	7	constitute	constitute	VERB
cjfa-20427	14	8	the	the	DET
cjfa-20427	14	9	basic	basic	ADJ
cjfa-20427	14	10	group	group	NOUN
cjfa-20427	14	11	of	of	ADP
cjfa-20427	14	12	participants	participant	NOUN
cjfa-20427	14	13	of	of	ADP
cjfa-20427	14	14	contemporary	contemporary	ADJ
cjfa-20427	14	15	financial	financial	ADJ
cjfa-20427	14	16	markets	market	NOUN
cjfa-20427	14	17	(	(	PUNCT
cjfa-20427	14	18	kaniel	kaniel	PROPN
cjfa-20427	14	19	,	,	PUNCT
cjfa-20427	14	20	saar	saar	PROPN
cjfa-20427	14	21	&	&	CCONJ
cjfa-20427	14	22	titman	titman	PROPN
cjfa-20427	14	23	,	,	PUNCT
cjfa-20427	14	24	2008	2008	NUM
cjfa-20427	14	25	,	,	PUNCT
cjfa-20427	14	26	pp	pp	ADV
cjfa-20427	14	27	.	.	PUNCT
cjfa-20427	15	1	23–24	23–24	NUM
cjfa-20427	15	2	)	)	PUNCT
cjfa-20427	15	3	.	.	PUNCT
cjfa-20427	16	1	they	they	PRON
cjfa-20427	16	2	are	be	AUX
cjfa-20427	16	3	important	important	ADJ
cjfa-20427	16	4	group	group	NOUN
cjfa-20427	16	5	for	for	ADP
cjfa-20427	16	6	standards	standard	NOUN
cjfa-20427	16	7	accounting	accounting	NOUN
cjfa-20427	16	8	setters	setter	NOUN
cjfa-20427	16	9	(	(	PUNCT
cjfa-20427	16	10	brazel	brazel	PROPN
cjfa-20427	16	11	,	,	PUNCT
cjfa-20427	16	12	jones	jones	PROPN
cjfa-20427	16	13	,	,	PUNCT
cjfa-20427	16	14	thayer	thayer	PROPN
cjfa-20427	16	15	&	&	CCONJ
cjfa-20427	16	16	warne	warne	PROPN
cjfa-20427	16	17	,	,	PUNCT
cjfa-20427	16	18	2015	2015	NUM
cjfa-20427	16	19	,	,	PUNCT
cjfa-20427	16	20	p.	p.	NOUN
cjfa-20427	16	21	1374	1374	NUM
cjfa-20427	16	22	)	)	PUNCT
cjfa-20427	16	23	.	.	PUNCT
cjfa-20427	17	1	in	in	ADP
cjfa-20427	17	2	their	their	PRON
cjfa-20427	17	3	decision	decision	NOUN
cjfa-20427	17	4	-	-	PUNCT
cjfa-20427	17	5	making	make	VERB
cjfa-20427	17	6	processes	process	NOUN
cjfa-20427	17	7	,	,	PUNCT
cjfa-20427	17	8	they	they	PRON
cjfa-20427	17	9	often	often	ADV
cjfa-20427	17	10	use	use	VERB
cjfa-20427	17	11	reporting	reporting	NOUN
cjfa-20427	17	12	data	datum	NOUN
cjfa-20427	17	13	,	,	PUNCT
cjfa-20427	17	14	therefore	therefore	ADV
cjfa-20427	17	15	financial	financial	ADJ
cjfa-20427	17	16	reporting	reporting	NOUN
cjfa-20427	17	17	is	be	AUX
cjfa-20427	17	18	a	a	DET
cjfa-20427	17	19	major	major	ADJ
cjfa-20427	17	20	source	source	NOUN
cjfa-20427	17	21	of	of	ADP
cjfa-20427	17	22	information	information	NOUN
cjfa-20427	17	23	.	.	PUNCT
cjfa-20427	18	1	as	as	ADP
cjfa-20427	18	2	a	a	DET
cjfa-20427	18	3	result	result	NOUN
cjfa-20427	18	4	of	of	ADP
cjfa-20427	18	5	the	the	DET
cjfa-20427	18	6	rapid	rapid	ADJ
cjfa-20427	18	7	development	development	NOUN
cjfa-20427	18	8	of	of	ADP
cjfa-20427	18	9	financial	financial	ADJ
cjfa-20427	18	10	instruments	instrument	NOUN
cjfa-20427	18	11	,	,	PUNCT
cjfa-20427	18	12	a	a	DET
cjfa-20427	18	13	growth	growth	NOUN
cjfa-20427	18	14	in	in	ADP
cjfa-20427	18	15	the	the	DET
cjfa-20427	18	16	value	value	NOUN
cjfa-20427	18	17	and	and	CCONJ
cjfa-20427	18	18	volume	volume	NOUN
cjfa-20427	18	19	of	of	ADP
cjfa-20427	18	20	their	their	PRON
cjfa-20427	18	21	trade	trade	NOUN
cjfa-20427	18	22	is	be	AUX
cjfa-20427	18	23	noticeable	noticeable	ADJ
cjfa-20427	18	24	.	.	PUNCT
cjfa-20427	19	1	an	an	DET
cjfa-20427	19	2	increasing	increase	VERB
cjfa-20427	19	3	number	number	NOUN
cjfa-20427	19	4	of	of	ADP
cjfa-20427	19	5	entities	entity	NOUN
cjfa-20427	19	6	is	be	AUX
cjfa-20427	19	7	involved	involve	VERB
cjfa-20427	19	8	in	in	ADP
cjfa-20427	19	9	transactions	transaction	NOUN
cjfa-20427	19	10	where	where	SCONJ
cjfa-20427	19	11	subjects	subject	NOUN
cjfa-20427	19	12	are	be	AUX
cjfa-20427	19	13	financial	financial	ADJ
cjfa-20427	19	14	instruments	instrument	NOUN
cjfa-20427	19	15	.	.	PUNCT
cjfa-20427	20	1	nonetheless	nonetheless	ADV
cjfa-20427	20	2	,	,	PUNCT
cjfa-20427	20	3	growing	grow	VERB
cjfa-20427	20	4	complexity	complexity	NOUN
cjfa-20427	20	5	of	of	ADP
cjfa-20427	20	6	current	current	ADJ
cjfa-20427	20	7	financial	financial	ADJ
cjfa-20427	20	8	instruments	instrument	NOUN
cjfa-20427	20	9	,	,	PUNCT
cjfa-20427	20	10	in	in	ADP
cjfa-20427	20	11	particular	particular	ADJ
cjfa-20427	20	12	derivatives	derivative	NOUN
cjfa-20427	20	13	,	,	PUNCT
cjfa-20427	20	14	causes	cause	VERB
cjfa-20427	20	15	difficulties	difficulty	NOUN
cjfa-20427	20	16	for	for	ADP
cjfa-20427	20	17	business	business	NOUN
cjfa-20427	20	18	entities	entity	NOUN
cjfa-20427	20	19	in	in	ADP
cjfa-20427	20	20	preparing	prepare	VERB
cjfa-20427	20	21	appropriate	appropriate	ADJ
cjfa-20427	20	22	information	information	NOUN
cjfa-20427	20	23	,	,	PUNCT
cjfa-20427	20	24	while	while	SCONJ
cjfa-20427	20	25	investors	investor	NOUN
cjfa-20427	20	26	face	face	VERB
cjfa-20427	20	27	problems	problem	NOUN
cjfa-20427	20	28	related	relate	VERB
cjfa-20427	20	29	with	with	ADP
cjfa-20427	20	30	proper	proper	ADJ
cjfa-20427	20	31	analysis	analysis	NOUN
cjfa-20427	20	32	of	of	ADP
cjfa-20427	20	33	provided	provide	VERB
cjfa-20427	20	34	information	information	NOUN
cjfa-20427	20	35	.	.	PUNCT
cjfa-20427	21	1	considering	consider	VERB
cjfa-20427	21	2	that	that	SCONJ
cjfa-20427	21	3	,	,	PUNCT
cjfa-20427	21	4	this	this	DET
cjfa-20427	21	5	study	study	NOUN
cjfa-20427	21	6	gives	give	VERB
cjfa-20427	21	7	an	an	DET
cjfa-20427	21	8	insight	insight	NOUN
cjfa-20427	21	9	into	into	ADP
cjfa-20427	21	10	the	the	DET
cjfa-20427	21	11	issue	issue	NOUN
cjfa-20427	21	12	of	of	ADP
cjfa-20427	21	13	usefulness	usefulness	NOUN
cjfa-20427	21	14	of	of	ADP
cjfa-20427	21	15	financial	financial	ADJ
cjfa-20427	21	16	reporting	reporting	NOUN
cjfa-20427	21	17	for	for	ADP
cjfa-20427	21	18	financial	financial	ADJ
cjfa-20427	21	19	instruments	instrument	NOUN
cjfa-20427	21	20	in	in	ADP
cjfa-20427	21	21	the	the	DET
cjfa-20427	21	22	decision	decision	NOUN
cjfa-20427	21	23	-	-	PUNCT
cjfa-20427	21	24	making	make	VERB
cjfa-20427	21	25	processes	process	NOUN
cjfa-20427	21	26	of	of	ADP
cjfa-20427	21	27	individual	individual	ADJ
cjfa-20427	21	28	investors	investor	NOUN
cjfa-20427	21	29	.	.	PUNCT
cjfa-20427	22	1	the	the	DET
cjfa-20427	22	2	main	main	ADJ
cjfa-20427	22	3	purpose	purpose	NOUN
cjfa-20427	22	4	of	of	ADP
cjfa-20427	22	5	this	this	DET
cjfa-20427	22	6	study	study	NOUN
cjfa-20427	22	7	is	be	AUX
cjfa-20427	22	8	an	an	DET
cjfa-20427	22	9	assessment	assessment	NOUN
cjfa-20427	22	10	of	of	ADP
cjfa-20427	22	11	usefulness	usefulness	NOUN
cjfa-20427	22	12	of	of	ADP
cjfa-20427	22	13	reporting	report	VERB
cjfa-20427	22	14	data	datum	NOUN
cjfa-20427	22	15	concerning	concern	VERB
cjfa-20427	22	16	financial	financial	ADJ
cjfa-20427	22	17	instruments	instrument	NOUN
cjfa-20427	22	18	in	in	ADP
cjfa-20427	22	19	the	the	DET
cjfa-20427	22	20	decision	decision	NOUN
cjfa-20427	22	21	-	-	PUNCT
cjfa-20427	22	22	making	make	VERB
cjfa-20427	22	23	processes	process	NOUN
cjfa-20427	22	24	of	of	ADP
cjfa-20427	22	25	individual	individual	ADJ
cjfa-20427	22	26	investors	investor	NOUN
cjfa-20427	22	27	.	.	PUNCT
cjfa-20427	23	1	to	to	PART
cjfa-20427	23	2	achieve	achieve	VERB
cjfa-20427	23	3	the	the	DET
cjfa-20427	23	4	specified	specified	ADJ
cjfa-20427	23	5	goal	goal	NOUN
cjfa-20427	23	6	,	,	PUNCT
cjfa-20427	23	7	the	the	DET
cjfa-20427	23	8	following	follow	VERB
cjfa-20427	23	9	research	research	NOUN
cjfa-20427	23	10	methods	method	NOUN
cjfa-20427	23	11	have	have	AUX
cjfa-20427	23	12	been	be	AUX
cjfa-20427	23	13	used	use	VERB
cjfa-20427	23	14	:	:	PUNCT
cjfa-20427	23	15	descriptive	descriptive	ADJ
cjfa-20427	23	16	,	,	PUNCT
cjfa-20427	23	17	comparative	comparative	ADJ
cjfa-20427	23	18	,	,	PUNCT
cjfa-20427	23	19	subject	subject	ADJ
cjfa-20427	23	20	literature	literature	PROPN
cjfa-20427	23	21	review	review	PROPN
cjfa-20427	23	22	,	,	PUNCT
cjfa-20427	23	23	third	third	ADJ
cjfa-20427	23	24	party	party	NOUN
cjfa-20427	23	25	research	research	NOUN
cjfa-20427	23	26	analysis	analysis	NOUN
cjfa-20427	23	27	and	and	CCONJ
cjfa-20427	23	28	analysis	analysis	NOUN
cjfa-20427	23	29	of	of	ADP
cjfa-20427	23	30	selected	select	VERB
cjfa-20427	23	31	results	result	NOUN
cjfa-20427	23	32	of	of	ADP
cjfa-20427	23	33	individual	individual	ADJ
cjfa-20427	23	34	research	research	NOUN
cjfa-20427	23	35	.	.	PUNCT
cjfa-20427	24	1	the	the	DET
cjfa-20427	24	2	research	research	NOUN
cjfa-20427	24	3	methodology	methodology	NOUN
cjfa-20427	24	4	and	and	CCONJ
cjfa-20427	24	5	the	the	DET
cjfa-20427	24	6	course	course	NOUN
cjfa-20427	24	7	of	of	ADP
cjfa-20427	24	8	the	the	DET
cjfa-20427	24	9	research	research	NOUN
cjfa-20427	24	10	process	process	NOUN
cjfa-20427	24	11	this	this	DET
cjfa-20427	24	12	paper	paper	NOUN
cjfa-20427	24	13	aims	aim	VERB
cjfa-20427	24	14	at	at	ADP
cjfa-20427	24	15	analysing	analyse	VERB
cjfa-20427	24	16	the	the	DET
cjfa-20427	24	17	usefulness	usefulness	NOUN
cjfa-20427	24	18	of	of	ADP
cjfa-20427	24	19	financial	financial	ADJ
cjfa-20427	24	20	reporting	reporting	NOUN
cjfa-20427	24	21	for	for	ADP
cjfa-20427	24	22	financial	financial	ADJ
cjfa-20427	24	23	instruments	instrument	NOUN
cjfa-20427	24	24	from	from	ADP
cjfa-20427	24	25	the	the	DET
cjfa-20427	24	26	point	point	NOUN
cjfa-20427	24	27	of	of	ADP
cjfa-20427	24	28	view	view	NOUN
cjfa-20427	24	29	of	of	ADP
cjfa-20427	24	30	individual	individual	ADJ
cjfa-20427	24	31	investors	investor	NOUN
cjfa-20427	24	32	.	.	PUNCT
cjfa-20427	25	1	the	the	DET
cjfa-20427	25	2	major	major	ADJ
cjfa-20427	25	3	purpose	purpose	NOUN
cjfa-20427	25	4	of	of	ADP
cjfa-20427	25	5	the	the	DET
cjfa-20427	25	6	study	study	NOUN
cjfa-20427	25	7	is	be	AUX
cjfa-20427	25	8	the	the	DET
cjfa-20427	25	9	assessment	assessment	NOUN
cjfa-20427	25	10	of	of	ADP
cjfa-20427	25	11	usefulness	usefulness	NOUN
cjfa-20427	25	12	of	of	ADP
cjfa-20427	25	13	reporting	report	VERB
cjfa-20427	25	14	data	datum	NOUN
cjfa-20427	25	15	concerning	concern	VERB
cjfa-20427	25	16	financial	financial	ADJ
cjfa-20427	25	17	instruments	instrument	NOUN
cjfa-20427	25	18	in	in	ADP
cjfa-20427	25	19	the	the	DET
cjfa-20427	25	20	decision	decision	NOUN
cjfa-20427	25	21	-	-	PUNCT
cjfa-20427	25	22	making	make	VERB
cjfa-20427	25	23	processes	process	NOUN
cjfa-20427	25	24	of	of	ADP
cjfa-20427	25	25	individual	individual	ADJ
cjfa-20427	25	26	investors	investor	NOUN
cjfa-20427	25	27	in	in	ADP
cjfa-20427	25	28	poland	poland	PROPN
cjfa-20427	25	29	.	.	PUNCT
cjfa-20427	26	1	to	to	PART
cjfa-20427	26	2	achieve	achieve	VERB
cjfa-20427	26	3	the	the	DET
cjfa-20427	26	4	assumed	assumed	ADJ
cjfa-20427	26	5	goal	goal	NOUN
cjfa-20427	26	6	,	,	PUNCT
cjfa-20427	26	7	the	the	DET
cjfa-20427	26	8	following	follow	VERB
cjfa-20427	26	9	research	research	NOUN
cjfa-20427	26	10	methods	method	NOUN
cjfa-20427	26	11	have	have	AUX
cjfa-20427	26	12	been	be	AUX
cjfa-20427	26	13	used	use	VERB
cjfa-20427	26	14	:	:	PUNCT
cjfa-20427	26	15	descriptive	descriptive	ADJ
cjfa-20427	26	16	,	,	PUNCT
cjfa-20427	26	17	comparative	comparative	ADJ
cjfa-20427	26	18	,	,	PUNCT
cjfa-20427	26	19	subject	subject	ADJ
cjfa-20427	26	20	literature	literature	PROPN
cjfa-20427	26	21	review	review	PROPN
cjfa-20427	26	22	,	,	PUNCT
cjfa-20427	26	23	third	third	ADJ
cjfa-20427	26	24	party	party	NOUN
cjfa-20427	26	25	research	research	NOUN
cjfa-20427	26	26	analysis	analysis	NOUN
cjfa-20427	26	27	and	and	CCONJ
cjfa-20427	26	28	analysis	analysis	NOUN
cjfa-20427	26	29	of	of	ADP
cjfa-20427	26	30	selected	select	VERB
cjfa-20427	26	31	results	result	NOUN
cjfa-20427	26	32	of	of	ADP
cjfa-20427	26	33	individual	individual	ADJ
cjfa-20427	26	34	research	research	NOUN
cjfa-20427	26	35	.	.	PUNCT
cjfa-20427	27	1	the	the	DET
cjfa-20427	27	2	essential	essential	ADJ
cjfa-20427	27	3	part	part	NOUN
cjfa-20427	27	4	of	of	ADP
cjfa-20427	27	5	this	this	DET
cjfa-20427	27	6	study	study	NOUN
cjfa-20427	27	7	is	be	AUX
cjfa-20427	27	8	the	the	DET
cjfa-20427	27	9	presentation	presentation	NOUN
cjfa-20427	27	10	and	and	CCONJ
cjfa-20427	27	11	comments	comment	NOUN
cjfa-20427	27	12	to	to	ADP
cjfa-20427	27	13	the	the	DET
cjfa-20427	27	14	individual	individual	ADJ
cjfa-20427	27	15	survey	survey	NOUN
cjfa-20427	27	16	conducted	conduct	VERB
cjfa-20427	27	17	in	in	ADP
cjfa-20427	27	18	a	a	DET
cjfa-20427	27	19	group	group	NOUN
cjfa-20427	27	20	of	of	ADP
cjfa-20427	27	21	individual	individual	ADJ
cjfa-20427	27	22	investors	investor	NOUN
cjfa-20427	27	23	in	in	ADP
cjfa-20427	27	24	poland	poland	PROPN
cjfa-20427	27	25	.	.	PUNCT
cjfa-20427	28	1	the	the	DET
cjfa-20427	28	2	usefulness	usefulness	NOUN
cjfa-20427	28	3	of	of	ADP
cjfa-20427	28	4	financial	financial	ADJ
cjfa-20427	28	5	reporting	reporting	NOUN
cjfa-20427	28	6	for	for	ADP
cjfa-20427	28	7	financial	financial	ADJ
cjfa-20427	28	8	…	…	PUNCT
cjfa-20427	28	9	101	101	NUM
cjfa-20427	28	10	financial	financial	ADJ
cjfa-20427	28	11	statement	statement	NOUN
cjfa-20427	28	12	vs.	vs.	ADP
cjfa-20427	28	13	decision	decision	NOUN
cjfa-20427	28	14	-	-	PUNCT
cjfa-20427	28	15	making	make	VERB
cjfa-20427	28	16	processes	process	NOUN
cjfa-20427	28	17	of	of	ADP
cjfa-20427	28	18	investors	investor	NOUN
cjfa-20427	28	19	a	a	DET
cjfa-20427	28	20	financial	financial	ADJ
cjfa-20427	28	21	statement	statement	NOUN
cjfa-20427	28	22	is	be	AUX
cjfa-20427	28	23	usually	usually	ADV
cjfa-20427	28	24	considered	consider	VERB
cjfa-20427	28	25	the	the	DET
cjfa-20427	28	26	primary	primary	ADJ
cjfa-20427	28	27	source	source	NOUN
cjfa-20427	28	28	of	of	ADP
cjfa-20427	28	29	financial	financial	ADJ
cjfa-20427	28	30	information	information	NOUN
cjfa-20427	28	31	used	use	VERB
cjfa-20427	28	32	in	in	ADP
cjfa-20427	28	33	economic	economic	ADJ
cjfa-20427	28	34	analyses	analysis	NOUN
cjfa-20427	28	35	.	.	PUNCT
cjfa-20427	29	1	in	in	ADP
cjfa-20427	29	2	this	this	DET
cjfa-20427	29	3	regard	regard	NOUN
cjfa-20427	29	4	,	,	PUNCT
cjfa-20427	29	5	reporting	report	VERB
cjfa-20427	29	6	data	datum	NOUN
cjfa-20427	29	7	are	be	AUX
cjfa-20427	29	8	the	the	DET
cjfa-20427	29	9	grounds	ground	NOUN
cjfa-20427	29	10	for	for	ADP
cjfa-20427	29	11	many	many	ADJ
cjfa-20427	29	12	business	business	NOUN
cjfa-20427	29	13	decisions	decision	NOUN
cjfa-20427	29	14	,	,	PUNCT
cjfa-20427	29	15	which	which	PRON
cjfa-20427	29	16	is	be	AUX
cjfa-20427	29	17	the	the	DET
cjfa-20427	29	18	reason	reason	NOUN
cjfa-20427	29	19	why	why	SCONJ
cjfa-20427	29	20	entities	entity	NOUN
cjfa-20427	29	21	are	be	AUX
cjfa-20427	29	22	widely	widely	ADV
cjfa-20427	29	23	interested	interested	ADJ
cjfa-20427	29	24	in	in	ADP
cjfa-20427	29	25	this	this	DET
cjfa-20427	29	26	type	type	NOUN
cjfa-20427	29	27	of	of	ADP
cjfa-20427	29	28	data	datum	NOUN
cjfa-20427	29	29	(	(	PUNCT
cjfa-20427	29	30	sierpińska	sierpińska	PROPN
cjfa-20427	29	31	&	&	CCONJ
cjfa-20427	29	32	jachna	jachna	PROPN
cjfa-20427	29	33	,	,	PUNCT
cjfa-20427	29	34	2004	2004	NUM
cjfa-20427	29	35	,	,	PUNCT
cjfa-20427	29	36	pp	pp	ADV
cjfa-20427	29	37	.	.	PUNCT
cjfa-20427	30	1	47–48	47–48	NUM
cjfa-20427	30	2	)	)	PUNCT
cjfa-20427	30	3	.	.	PUNCT
cjfa-20427	31	1	the	the	DET
cjfa-20427	31	2	term	term	NOUN
cjfa-20427	31	3	of	of	ADP
cjfa-20427	31	4	financial	financial	ADJ
cjfa-20427	31	5	statement	statement	NOUN
cjfa-20427	31	6	refers	refer	VERB
cjfa-20427	31	7	to	to	ADP
cjfa-20427	31	8	a	a	DET
cjfa-20427	31	9	set	set	NOUN
cjfa-20427	31	10	of	of	ADP
cjfa-20427	31	11	data	datum	NOUN
cjfa-20427	31	12	concerning	concern	VERB
cjfa-20427	31	13	the	the	DET
cjfa-20427	31	14	property	property	NOUN
cjfa-20427	31	15	and	and	CCONJ
cjfa-20427	31	16	financial	financial	ADJ
cjfa-20427	31	17	position	position	NOUN
cjfa-20427	31	18	as	as	ADV
cjfa-20427	31	19	well	well	ADV
cjfa-20427	31	20	as	as	ADP
cjfa-20427	31	21	financial	financial	ADJ
cjfa-20427	31	22	results	result	NOUN
cjfa-20427	31	23	achieved	achieve	VERB
cjfa-20427	31	24	in	in	ADP
cjfa-20427	31	25	a	a	DET
cjfa-20427	31	26	specified	specified	ADJ
cjfa-20427	31	27	period	period	NOUN
cjfa-20427	31	28	of	of	ADP
cjfa-20427	31	29	activity	activity	NOUN
cjfa-20427	31	30	of	of	ADP
cjfa-20427	31	31	a	a	DET
cjfa-20427	31	32	given	give	VERB
cjfa-20427	31	33	unit	unit	NOUN
cjfa-20427	31	34	.	.	PUNCT
cjfa-20427	32	1	proper	proper	ADJ
cjfa-20427	32	2	data	datum	NOUN
cjfa-20427	32	3	are	be	AUX
cjfa-20427	32	4	prepared	prepare	VERB
cjfa-20427	32	5	and	and	CCONJ
cjfa-20427	32	6	presented	present	VERB
cjfa-20427	32	7	according	accord	VERB
cjfa-20427	32	8	to	to	ADP
cjfa-20427	32	9	particular	particular	ADJ
cjfa-20427	32	10	accepted	accept	VERB
cjfa-20427	32	11	rules	rule	NOUN
cjfa-20427	32	12	and	and	CCONJ
cjfa-20427	32	13	formulas	formula	NOUN
cjfa-20427	32	14	of	of	ADP
cjfa-20427	32	15	description	description	NOUN
cjfa-20427	32	16	and	and	CCONJ
cjfa-20427	32	17	presentation	presentation	NOUN
cjfa-20427	32	18	(	(	PUNCT
cjfa-20427	32	19	krzywda	krzywda	PROPN
cjfa-20427	32	20	,	,	PUNCT
cjfa-20427	32	21	2003	2003	NUM
cjfa-20427	32	22	,	,	PUNCT
cjfa-20427	32	23	p.	p.	NOUN
cjfa-20427	32	24	37	37	NUM
cjfa-20427	32	25	)	)	PUNCT
cjfa-20427	32	26	.	.	PUNCT
cjfa-20427	33	1	the	the	DET
cjfa-20427	33	2	basic	basic	ADJ
cjfa-20427	33	3	type	type	NOUN
cjfa-20427	33	4	of	of	ADP
cjfa-20427	33	5	financial	financial	ADJ
cjfa-20427	33	6	statement	statement	NOUN
cjfa-20427	33	7	is	be	AUX
cjfa-20427	33	8	a	a	DET
cjfa-20427	33	9	separate	separate	ADJ
cjfa-20427	33	10	financial	financial	ADJ
cjfa-20427	33	11	statement	statement	NOUN
cjfa-20427	33	12	.	.	PUNCT
cjfa-20427	34	1	however	however	ADV
cjfa-20427	34	2	,	,	PUNCT
cjfa-20427	34	3	due	due	ADP
cjfa-20427	34	4	to	to	ADP
cjfa-20427	34	5	the	the	DET
cjfa-20427	34	6	ongoing	ongoing	ADJ
cjfa-20427	34	7	social	social	ADJ
cjfa-20427	34	8	and	and	CCONJ
cjfa-20427	34	9	economic	economic	ADJ
cjfa-20427	34	10	transformations	transformation	NOUN
cjfa-20427	34	11	,	,	PUNCT
cjfa-20427	34	12	an	an	DET
cjfa-20427	34	13	increase	increase	NOUN
cjfa-20427	34	14	in	in	ADP
cjfa-20427	34	15	the	the	DET
cjfa-20427	34	16	scale	scale	NOUN
cjfa-20427	34	17	and	and	CCONJ
cjfa-20427	34	18	complexity	complexity	NOUN
cjfa-20427	34	19	of	of	ADP
cjfa-20427	34	20	commercial	commercial	ADJ
cjfa-20427	34	21	,	,	PUNCT
cjfa-20427	34	22	organisational	organisational	ADJ
cjfa-20427	34	23	and	and	CCONJ
cjfa-20427	34	24	capital	capital	NOUN
cjfa-20427	34	25	relations	relation	NOUN
cjfa-20427	34	26	between	between	ADP
cjfa-20427	34	27	business	business	NOUN
cjfa-20427	34	28	entities	entity	NOUN
cjfa-20427	34	29	can	can	AUX
cjfa-20427	34	30	be	be	AUX
cjfa-20427	34	31	observed	observe	VERB
cjfa-20427	34	32	.	.	PUNCT
cjfa-20427	35	1	as	as	ADP
cjfa-20427	35	2	a	a	DET
cjfa-20427	35	3	result	result	NOUN
cjfa-20427	35	4	,	,	PUNCT
cjfa-20427	35	5	capital	capital	NOUN
cjfa-20427	35	6	groups	group	NOUN
cjfa-20427	35	7	emerge	emerge	VERB
cjfa-20427	35	8	and	and	CCONJ
cjfa-20427	35	9	develop	develop	VERB
cjfa-20427	35	10	,	,	PUNCT
cjfa-20427	35	11	which	which	PRON
cjfa-20427	35	12	entails	entail	VERB
cjfa-20427	35	13	the	the	DET
cjfa-20427	35	14	growth	growth	NOUN
cjfa-20427	35	15	of	of	ADP
cjfa-20427	35	16	importance	importance	NOUN
cjfa-20427	35	17	of	of	ADP
cjfa-20427	35	18	consolidated	consolidated	ADJ
cjfa-20427	35	19	financial	financial	ADJ
cjfa-20427	35	20	statements	statement	NOUN
cjfa-20427	35	21	(	(	PUNCT
cjfa-20427	35	22	ignatowski	ignatowski	PROPN
cjfa-20427	35	23	,	,	PUNCT
cjfa-20427	35	24	2012	2012	NUM
cjfa-20427	35	25	,	,	PUNCT
cjfa-20427	35	26	p.	p.	NOUN
cjfa-20427	35	27	22	22	NUM
cjfa-20427	35	28	)	)	PUNCT
cjfa-20427	35	29	.	.	PUNCT
cjfa-20427	36	1	a	a	DET
cjfa-20427	36	2	number	number	NOUN
cjfa-20427	36	3	of	of	ADP
cjfa-20427	36	4	various	various	ADJ
cjfa-20427	36	5	financial	financial	ADJ
cjfa-20427	36	6	statements	statement	NOUN
cjfa-20427	36	7	can	can	AUX
cjfa-20427	36	8	be	be	AUX
cjfa-20427	36	9	distinguished	distinguish	VERB
cjfa-20427	36	10	,	,	PUNCT
cjfa-20427	36	11	considering	consider	VERB
cjfa-20427	36	12	e.g.	e.g.	ADV
cjfa-20427	36	13	different	different	ADJ
cjfa-20427	36	14	legal	legal	ADJ
cjfa-20427	36	15	requirements	requirement	NOUN
cjfa-20427	36	16	,	,	PUNCT
cjfa-20427	36	17	expectations	expectation	NOUN
cjfa-20427	36	18	of	of	ADP
cjfa-20427	36	19	recipients	recipient	NOUN
cjfa-20427	36	20	,	,	PUNCT
cjfa-20427	36	21	business	business	NOUN
cjfa-20427	36	22	specificity	specificity	NOUN
cjfa-20427	36	23	or	or	CCONJ
cjfa-20427	36	24	purpose	purpose	NOUN
cjfa-20427	36	25	of	of	ADP
cjfa-20427	36	26	information	information	NOUN
cjfa-20427	36	27	.	.	PUNCT
cjfa-20427	37	1	thus	thus	ADV
cjfa-20427	37	2	,	,	PUNCT
cjfa-20427	37	3	the	the	DET
cjfa-20427	37	4	current	current	ADJ
cjfa-20427	37	5	catalogue	catalogue	NOUN
cjfa-20427	37	6	of	of	ADP
cjfa-20427	37	7	financial	financial	ADJ
cjfa-20427	37	8	statements	statement	NOUN
cjfa-20427	37	9	contains	contain	VERB
cjfa-20427	37	10	a	a	DET
cjfa-20427	37	11	relatively	relatively	ADV
cjfa-20427	37	12	wide	wide	ADJ
cjfa-20427	37	13	selection	selection	NOUN
cjfa-20427	37	14	of	of	ADP
cjfa-20427	37	15	types	type	NOUN
cjfa-20427	37	16	.	.	PUNCT
cjfa-20427	38	1	a	a	DET
cjfa-20427	38	2	number	number	NOUN
cjfa-20427	38	3	of	of	ADP
cjfa-20427	38	4	classifications	classification	NOUN
cjfa-20427	38	5	can	can	AUX
cjfa-20427	38	6	be	be	AUX
cjfa-20427	38	7	distinguished	distinguish	VERB
cjfa-20427	38	8	(	(	PUNCT
cjfa-20427	38	9	wędzki	wędzki	ADJ
cjfa-20427	38	10	,	,	PUNCT
cjfa-20427	38	11	2014	2014	NUM
cjfa-20427	38	12	,	,	PUNCT
cjfa-20427	38	13	p.	p.	NOUN
cjfa-20427	38	14	17	17	NUM
cjfa-20427	38	15	)	)	PUNCT
cjfa-20427	38	16	,	,	PUNCT
cjfa-20427	38	17	some	some	PRON
cjfa-20427	38	18	of	of	ADP
cjfa-20427	38	19	which	which	PRON
cjfa-20427	38	20	are	be	AUX
cjfa-20427	38	21	presented	present	VERB
cjfa-20427	38	22	in	in	ADP
cjfa-20427	38	23	diagram	diagram	NOUN
cjfa-20427	38	24	1	1	NUM
cjfa-20427	38	25	.	.	PUNCT
cjfa-20427	38	26	diagram	diagram	PROPN
cjfa-20427	38	27	1	1	NUM
cjfa-20427	38	28	.	.	PUNCT
cjfa-20427	39	1	classification	classification	NOUN
cjfa-20427	39	2	of	of	ADP
cjfa-20427	39	3	financial	financial	ADJ
cjfa-20427	39	4	statements	statement	NOUN
cjfa-20427	39	5	based	base	VERB
cjfa-20427	39	6	on	on	ADP
cjfa-20427	39	7	selected	select	VERB
cjfa-20427	39	8	criteria	criterion	NOUN
cjfa-20427	39	9	individual	individual	ADJ
cjfa-20427	39	10	research	research	NOUN
cjfa-20427	39	11	.	.	PUNCT
cjfa-20427	40	1	the	the	DET
cjfa-20427	40	2	essential	essential	ADJ
cjfa-20427	40	3	part	part	NOUN
cjfa-20427	40	4	of	of	ADP
cjfa-20427	40	5	this	this	DET
cjfa-20427	40	6	study	study	NOUN
cjfa-20427	40	7	is	be	AUX
cjfa-20427	40	8	the	the	DET
cjfa-20427	40	9	presentation	presentation	NOUN
cjfa-20427	40	10	and	and	CCONJ
cjfa-20427	40	11	comments	comment	NOUN
cjfa-20427	40	12	to	to	ADP
cjfa-20427	40	13	the	the	DET
cjfa-20427	40	14	individual	individual	ADJ
cjfa-20427	40	15	survey	survey	NOUN
cjfa-20427	40	16	conducted	conduct	VERB
cjfa-20427	40	17	in	in	ADP
cjfa-20427	40	18	a	a	DET
cjfa-20427	40	19	group	group	NOUN
cjfa-20427	40	20	of	of	ADP
cjfa-20427	40	21	individual	individual	ADJ
cjfa-20427	40	22	investors	investor	NOUN
cjfa-20427	40	23	in	in	ADP
cjfa-20427	40	24	poland	poland	PROPN
cjfa-20427	40	25	.	.	PUNCT
cjfa-20427	41	1	financial	financial	ADJ
cjfa-20427	41	2	statement	statement	NOUN
cjfa-20427	41	3	vs.	vs.	ADP
cjfa-20427	41	4	decision	decision	NOUN
cjfa-20427	41	5	-	-	PUNCT
cjfa-20427	41	6	making	make	VERB
cjfa-20427	41	7	processes	process	NOUN
cjfa-20427	41	8	of	of	ADP
cjfa-20427	41	9	investors	investor	NOUN
cjfa-20427	41	10	a	a	DET
cjfa-20427	41	11	financial	financial	ADJ
cjfa-20427	41	12	statement	statement	NOUN
cjfa-20427	41	13	is	be	AUX
cjfa-20427	41	14	usually	usually	ADV
cjfa-20427	41	15	considered	consider	VERB
cjfa-20427	41	16	the	the	DET
cjfa-20427	41	17	primary	primary	ADJ
cjfa-20427	41	18	source	source	NOUN
cjfa-20427	41	19	of	of	ADP
cjfa-20427	41	20	financial	financial	ADJ
cjfa-20427	41	21	information	information	NOUN
cjfa-20427	41	22	used	use	VERB
cjfa-20427	41	23	in	in	ADP
cjfa-20427	41	24	economic	economic	ADJ
cjfa-20427	41	25	analyses	analysis	NOUN
cjfa-20427	41	26	.	.	PUNCT
cjfa-20427	42	1	in	in	ADP
cjfa-20427	42	2	this	this	DET
cjfa-20427	42	3	regard	regard	NOUN
cjfa-20427	42	4	,	,	PUNCT
cjfa-20427	42	5	reporting	report	VERB
cjfa-20427	42	6	data	datum	NOUN
cjfa-20427	42	7	are	be	AUX
cjfa-20427	42	8	the	the	DET
cjfa-20427	42	9	grounds	ground	NOUN
cjfa-20427	42	10	for	for	ADP
cjfa-20427	42	11	many	many	ADJ
cjfa-20427	42	12	business	business	NOUN
cjfa-20427	42	13	decisions	decision	NOUN
cjfa-20427	42	14	,	,	PUNCT
cjfa-20427	42	15	which	which	PRON
cjfa-20427	42	16	is	be	AUX
cjfa-20427	42	17	the	the	DET
cjfa-20427	42	18	reason	reason	NOUN
cjfa-20427	42	19	why	why	SCONJ
cjfa-20427	42	20	entities	entity	NOUN
cjfa-20427	42	21	are	be	AUX
cjfa-20427	42	22	widely	widely	ADV
cjfa-20427	42	23	interested	interested	ADJ
cjfa-20427	42	24	in	in	ADP
cjfa-20427	42	25	this	this	DET
cjfa-20427	42	26	type	type	NOUN
cjfa-20427	42	27	of	of	ADP
cjfa-20427	42	28	data	datum	NOUN
cjfa-20427	42	29	(	(	PUNCT
cjfa-20427	42	30	sierpińska	sierpińska	NOUN
cjfa-20427	42	31	,	,	PUNCT
cjfa-20427	42	32	jachna	jachna	NOUN
cjfa-20427	42	33	,	,	PUNCT
cjfa-20427	42	34	2004	2004	NUM
cjfa-20427	42	35	,	,	PUNCT
cjfa-20427	42	36	pp	pp	ADV
cjfa-20427	42	37	.	.	PUNCT
cjfa-20427	43	1	47–48	47–48	NUM
cjfa-20427	43	2	)	)	PUNCT
cjfa-20427	43	3	.	.	PUNCT
cjfa-20427	44	1	the	the	DET
cjfa-20427	44	2	term	term	NOUN
cjfa-20427	44	3	of	of	ADP
cjfa-20427	44	4	financial	financial	ADJ
cjfa-20427	44	5	statement	statement	NOUN
cjfa-20427	44	6	refers	refer	VERB
cjfa-20427	44	7	to	to	ADP
cjfa-20427	44	8	a	a	DET
cjfa-20427	44	9	set	set	NOUN
cjfa-20427	44	10	of	of	ADP
cjfa-20427	44	11	data	datum	NOUN
cjfa-20427	44	12	concerning	concern	VERB
cjfa-20427	44	13	the	the	DET
cjfa-20427	44	14	property	property	NOUN
cjfa-20427	44	15	and	and	CCONJ
cjfa-20427	44	16	financial	financial	ADJ
cjfa-20427	44	17	position	position	NOUN
cjfa-20427	44	18	as	as	ADV
cjfa-20427	44	19	well	well	ADV
cjfa-20427	44	20	as	as	ADP
cjfa-20427	44	21	financial	financial	ADJ
cjfa-20427	44	22	results	result	NOUN
cjfa-20427	44	23	achieved	achieve	VERB
cjfa-20427	44	24	in	in	ADP
cjfa-20427	44	25	a	a	DET
cjfa-20427	44	26	specified	specified	ADJ
cjfa-20427	44	27	period	period	NOUN
cjfa-20427	44	28	of	of	ADP
cjfa-20427	44	29	activity	activity	NOUN
cjfa-20427	44	30	of	of	ADP
cjfa-20427	44	31	a	a	DET
cjfa-20427	44	32	given	give	VERB
cjfa-20427	44	33	unit	unit	NOUN
cjfa-20427	44	34	.	.	PUNCT
cjfa-20427	45	1	proper	proper	ADJ
cjfa-20427	45	2	data	datum	NOUN
cjfa-20427	45	3	are	be	AUX
cjfa-20427	45	4	prepared	prepare	VERB
cjfa-20427	45	5	and	and	CCONJ
cjfa-20427	45	6	presented	present	VERB
cjfa-20427	45	7	according	accord	VERB
cjfa-20427	45	8	to	to	ADP
cjfa-20427	45	9	particular	particular	ADJ
cjfa-20427	45	10	accepted	accept	VERB
cjfa-20427	45	11	rules	rule	NOUN
cjfa-20427	45	12	and	and	CCONJ
cjfa-20427	45	13	formulas	formula	NOUN
cjfa-20427	45	14	of	of	ADP
cjfa-20427	45	15	description	description	NOUN
cjfa-20427	45	16	and	and	CCONJ
cjfa-20427	45	17	presentation	presentation	NOUN
cjfa-20427	45	18	(	(	PUNCT
cjfa-20427	45	19	krzywda	krzywda	PROPN
cjfa-20427	45	20	,	,	PUNCT
cjfa-20427	45	21	2003	2003	NUM
cjfa-20427	45	22	,	,	PUNCT
cjfa-20427	45	23	p.	p.	NOUN
cjfa-20427	45	24	37	37	NUM
cjfa-20427	45	25	)	)	PUNCT
cjfa-20427	45	26	.	.	PUNCT
cjfa-20427	46	1	the	the	DET
cjfa-20427	46	2	basic	basic	ADJ
cjfa-20427	46	3	type	type	NOUN
cjfa-20427	46	4	of	of	ADP
cjfa-20427	46	5	financial	financial	ADJ
cjfa-20427	46	6	statement	statement	NOUN
cjfa-20427	46	7	is	be	AUX
cjfa-20427	46	8	a	a	DET
cjfa-20427	46	9	separate	separate	ADJ
cjfa-20427	46	10	financial	financial	ADJ
cjfa-20427	46	11	statement	statement	NOUN
cjfa-20427	46	12	.	.	PUNCT
cjfa-20427	47	1	however	however	ADV
cjfa-20427	47	2	,	,	PUNCT
cjfa-20427	47	3	due	due	ADP
cjfa-20427	47	4	to	to	ADP
cjfa-20427	47	5	the	the	DET
cjfa-20427	47	6	ongoing	ongoing	ADJ
cjfa-20427	47	7	social	social	ADJ
cjfa-20427	47	8	and	and	CCONJ
cjfa-20427	47	9	economic	economic	ADJ
cjfa-20427	47	10	transformations	transformation	NOUN
cjfa-20427	47	11	,	,	PUNCT
cjfa-20427	47	12	an	an	DET
cjfa-20427	47	13	increase	increase	NOUN
cjfa-20427	47	14	in	in	ADP
cjfa-20427	47	15	the	the	DET
cjfa-20427	47	16	scale	scale	NOUN
cjfa-20427	47	17	and	and	CCONJ
cjfa-20427	47	18	complexity	complexity	NOUN
cjfa-20427	47	19	of	of	ADP
cjfa-20427	47	20	commercial	commercial	ADJ
cjfa-20427	47	21	,	,	PUNCT
cjfa-20427	47	22	organisational	organisational	ADJ
cjfa-20427	47	23	and	and	CCONJ
cjfa-20427	47	24	capital	capital	NOUN
cjfa-20427	47	25	relations	relation	NOUN
cjfa-20427	47	26	between	between	ADP
cjfa-20427	47	27	business	business	NOUN
cjfa-20427	47	28	entities	entity	NOUN
cjfa-20427	47	29	can	can	AUX
cjfa-20427	47	30	be	be	AUX
cjfa-20427	47	31	observed	observe	VERB
cjfa-20427	47	32	.	.	PUNCT
cjfa-20427	48	1	as	as	ADP
cjfa-20427	48	2	a	a	DET
cjfa-20427	48	3	result	result	NOUN
cjfa-20427	48	4	,	,	PUNCT
cjfa-20427	48	5	capital	capital	NOUN
cjfa-20427	48	6	groups	group	NOUN
cjfa-20427	48	7	emerge	emerge	VERB
cjfa-20427	48	8	and	and	CCONJ
cjfa-20427	48	9	develop	develop	VERB
cjfa-20427	48	10	,	,	PUNCT
cjfa-20427	48	11	which	which	PRON
cjfa-20427	48	12	entails	entail	VERB
cjfa-20427	48	13	the	the	DET
cjfa-20427	48	14	growth	growth	NOUN
cjfa-20427	48	15	of	of	ADP
cjfa-20427	48	16	importance	importance	NOUN
cjfa-20427	48	17	of	of	ADP
cjfa-20427	48	18	consolidated	consolidated	ADJ
cjfa-20427	48	19	financial	financial	ADJ
cjfa-20427	48	20	statements	statement	NOUN
cjfa-20427	48	21	(	(	PUNCT
cjfa-20427	48	22	ignatowski	ignatowski	PROPN
cjfa-20427	48	23	,	,	PUNCT
cjfa-20427	48	24	2012	2012	NUM
cjfa-20427	48	25	,	,	PUNCT
cjfa-20427	48	26	p.	p.	NOUN
cjfa-20427	48	27	22	22	NUM
cjfa-20427	48	28	)	)	PUNCT
cjfa-20427	48	29	.	.	PUNCT
cjfa-20427	49	1	a	a	DET
cjfa-20427	49	2	number	number	NOUN
cjfa-20427	49	3	of	of	ADP
cjfa-20427	49	4	various	various	ADJ
cjfa-20427	49	5	financial	financial	ADJ
cjfa-20427	49	6	statements	statement	NOUN
cjfa-20427	49	7	can	can	AUX
cjfa-20427	49	8	be	be	AUX
cjfa-20427	49	9	distinguished	distinguish	VERB
cjfa-20427	49	10	,	,	PUNCT
cjfa-20427	49	11	considering	consider	VERB
cjfa-20427	49	12	e.g.	e.g.	ADV
cjfa-20427	49	13	different	different	ADJ
cjfa-20427	49	14	legal	legal	ADJ
cjfa-20427	49	15	requirements	requirement	NOUN
cjfa-20427	49	16	,	,	PUNCT
cjfa-20427	49	17	expectations	expectation	NOUN
cjfa-20427	49	18	of	of	ADP
cjfa-20427	49	19	recipients	recipient	NOUN
cjfa-20427	49	20	,	,	PUNCT
cjfa-20427	49	21	business	business	NOUN
cjfa-20427	49	22	specificity	specificity	NOUN
cjfa-20427	49	23	or	or	CCONJ
cjfa-20427	49	24	purpose	purpose	NOUN
cjfa-20427	49	25	of	of	ADP
cjfa-20427	49	26	information	information	NOUN
cjfa-20427	49	27	.	.	PUNCT
cjfa-20427	50	1	thus	thus	ADV
cjfa-20427	50	2	,	,	PUNCT
cjfa-20427	50	3	the	the	DET
cjfa-20427	50	4	current	current	ADJ
cjfa-20427	50	5	catalogue	catalogue	NOUN
cjfa-20427	50	6	of	of	ADP
cjfa-20427	50	7	financial	financial	ADJ
cjfa-20427	50	8	statements	statement	NOUN
cjfa-20427	50	9	contains	contain	VERB
cjfa-20427	50	10	a	a	DET
cjfa-20427	50	11	relatively	relatively	ADV
cjfa-20427	50	12	wide	wide	ADJ
cjfa-20427	50	13	selection	selection	NOUN
cjfa-20427	50	14	of	of	ADP
cjfa-20427	50	15	types	type	NOUN
cjfa-20427	50	16	.	.	PUNCT
cjfa-20427	51	1	a	a	DET
cjfa-20427	51	2	number	number	NOUN
cjfa-20427	51	3	of	of	ADP
cjfa-20427	51	4	classifications	classification	NOUN
cjfa-20427	51	5	can	can	AUX
cjfa-20427	51	6	be	be	AUX
cjfa-20427	51	7	distinguished	distinguish	VERB
cjfa-20427	51	8	(	(	PUNCT
cjfa-20427	51	9	wędzki	wędzki	ADJ
cjfa-20427	51	10	,	,	PUNCT
cjfa-20427	51	11	2014	2014	NUM
cjfa-20427	51	12	,	,	PUNCT
cjfa-20427	51	13	p.	p.	NOUN
cjfa-20427	51	14	17	17	NUM
cjfa-20427	51	15	)	)	PUNCT
cjfa-20427	51	16	,	,	PUNCT
cjfa-20427	51	17	some	some	PRON
cjfa-20427	51	18	of	of	ADP
cjfa-20427	51	19	which	which	PRON
cjfa-20427	51	20	are	be	AUX
cjfa-20427	51	21	presented	present	VERB
cjfa-20427	51	22	in	in	ADP
cjfa-20427	51	23	diagram	diagram	NOUN
cjfa-20427	51	24	1	1	NUM
cjfa-20427	51	25	.	.	PUNCT
cjfa-20427	51	26	diagram	diagram	PROPN
cjfa-20427	51	27	1	1	NUM
cjfa-20427	51	28	.	.	PUNCT
cjfa-20427	52	1	classification	classification	NOUN
cjfa-20427	52	2	of	of	ADP
cjfa-20427	52	3	financial	financial	ADJ
cjfa-20427	52	4	statements	statement	NOUN
cjfa-20427	52	5	based	base	VERB
cjfa-20427	52	6	on	on	ADP
cjfa-20427	52	7	selected	select	VERB
cjfa-20427	52	8	criteria	criterion	NOUN
cjfa-20427	52	9	source	source	NOUN
cjfa-20427	52	10	:	:	PUNCT
cjfa-20427	52	11	individual	individual	ADJ
cjfa-20427	52	12	work	work	NOUN
cjfa-20427	52	13	based	base	VERB
cjfa-20427	52	14	on	on	ADP
cjfa-20427	52	15	(	(	PUNCT
cjfa-20427	52	16	kamiński	kamiński	PROPN
cjfa-20427	52	17	,	,	PUNCT
cjfa-20427	52	18	2015	2015	NUM
cjfa-20427	52	19	,	,	PUNCT
cjfa-20427	52	20	pp	pp	ADJ
cjfa-20427	52	21	.	.	PUNCT
cjfa-20427	52	22	14–15	14–15	NUM
cjfa-20427	52	23	)	)	PUNCT
cjfa-20427	52	24	.	.	PUNCT
cjfa-20427	53	1	currently	currently	ADV
cjfa-20427	53	2	it	it	PRON
cjfa-20427	53	3	is	be	AUX
cjfa-20427	53	4	accepted	accept	VERB
cjfa-20427	53	5	that	that	SCONJ
cjfa-20427	53	6	the	the	DET
cjfa-20427	53	7	major	major	ADJ
cjfa-20427	53	8	purpose	purpose	NOUN
cjfa-20427	53	9	of	of	ADP
cjfa-20427	53	10	financial	financial	ADJ
cjfa-20427	53	11	statements	statement	NOUN
cjfa-20427	53	12	is	be	AUX
cjfa-20427	53	13	to	to	PART
cjfa-20427	53	14	provide	provide	VERB
cjfa-20427	53	15	information	information	NOUN
cjfa-20427	53	16	concerning	concern	VERB
cjfa-20427	53	17	the	the	DET
cjfa-20427	53	18	property	property	NOUN
cjfa-20427	53	19	and	and	CCONJ
cjfa-20427	53	20	financial	financial	ADJ
cjfa-20427	53	21	position	position	NOUN
cjfa-20427	53	22	,	,	PUNCT
cjfa-20427	53	23	financial	financial	ADJ
cjfa-20427	53	24	results	result	NOUN
cjfa-20427	53	25	achieved	achieve	VERB
cjfa-20427	53	26	and	and	CCONJ
cjfa-20427	53	27	cash	cash	NOUN
cjfa-20427	53	28	flows	flow	NOUN
cjfa-20427	53	29	of	of	ADP
cjfa-20427	53	30	a	a	DET
cjfa-20427	53	31	business	business	NOUN
cjfa-20427	53	32	unit	unit	NOUN
cjfa-20427	53	33	,	,	PUNCT
cjfa-20427	53	34	that	that	PRON
cjfa-20427	53	35	are	be	AUX
cjfa-20427	53	36	useful	useful	ADJ
cjfa-20427	53	37	for	for	ADP
cjfa-20427	53	38	a	a	DET
cjfa-20427	53	39	wide	wide	ADJ
cjfa-20427	53	40	group	group	NOUN
cjfa-20427	53	41	of	of	ADP
cjfa-20427	53	42	users	user	NOUN
cjfa-20427	53	43	in	in	ADP
cjfa-20427	53	44	making	make	VERB
cjfa-20427	53	45	their	their	PRON
cjfa-20427	53	46	business	business	NOUN
cjfa-20427	53	47	decisions	decision	NOUN
cjfa-20427	53	48	.	.	PUNCT
cjfa-20427	54	1	a	a	DET
cjfa-20427	54	2	set	set	NOUN
cjfa-20427	54	3	of	of	ADP
cjfa-20427	54	4	statement	statement	NOUN
cjfa-20427	54	5	data	datum	NOUN
cjfa-20427	54	6	is	be	AUX
cjfa-20427	54	7	presented	present	VERB
cjfa-20427	54	8	in	in	ADP
cjfa-20427	54	9	an	an	DET
cjfa-20427	54	10	ordered	order	VERB
cjfa-20427	54	11	manner	manner	NOUN
cjfa-20427	54	12	,	,	PUNCT
cjfa-20427	54	13	according	accord	VERB
cjfa-20427	54	14	to	to	ADP
cjfa-20427	54	15	an	an	DET
cjfa-20427	54	16	agreed	agree	VERB
cjfa-20427	54	17	statement	statement	NOUN
cjfa-20427	54	18	structure	structure	NOUN
cjfa-20427	54	19	(	(	PUNCT
cjfa-20427	54	20	świderska	świderska	NOUN
cjfa-20427	54	21	,	,	PUNCT
cjfa-20427	54	22	2010	2010	NUM
cjfa-20427	54	23	,	,	PUNCT
cjfa-20427	54	24	p.	p.	NOUN
cjfa-20427	54	25	15	15	NUM
cjfa-20427	54	26	)	)	PUNCT
cjfa-20427	54	27	.	.	PUNCT
cjfa-20427	55	1	in	in	ADP
cjfa-20427	55	2	the	the	DET
cjfa-20427	55	3	context	context	NOUN
cjfa-20427	55	4	of	of	ADP
cjfa-20427	55	5	the	the	DET
cjfa-20427	55	6	polish	polish	ADJ
cjfa-20427	55	7	legal	legal	ADJ
cjfa-20427	55	8	regulations	regulation	NOUN
cjfa-20427	55	9	on	on	ADP
cjfa-20427	55	10	accounting	account	VERB
cjfa-20427	55	11	,	,	PUNCT
cjfa-20427	55	12	financial	financial	ADJ
cjfa-20427	55	13	statements	statement	NOUN
cjfa-20427	55	14	comprise	comprise	VERB
cjfa-20427	55	15	(	(	PUNCT
cjfa-20427	55	16	accounting	accounting	NOUN
cjfa-20427	55	17	act	act	PROPN
cjfa-20427	55	18	,	,	PUNCT
cjfa-20427	55	19	art	art	NOUN
cjfa-20427	55	20	.	.	PUNCT
cjfa-20427	56	1	45	45	NUM
cjfa-20427	56	2	paragraph	paragraph	NOUN
cjfa-20427	56	3	2	2	NUM
cjfa-20427	56	4	):	):	PUNCT
cjfa-20427	56	5			NOUN
cjfa-20427	56	6	balance	balance	NOUN
cjfa-20427	56	7	sheet	sheet	NOUN
cjfa-20427	56	8	,	,	PUNCT
cjfa-20427	56	9			NOUN
cjfa-20427	56	10	profit	profit	NOUN
cjfa-20427	56	11	and	and	CCONJ
cjfa-20427	56	12	loss	loss	NOUN
cjfa-20427	56	13	account	account	NOUN
cjfa-20427	56	14	,	,	PUNCT
cjfa-20427	56	15			VERB
cjfa-20427	56	16	additional	additional	ADJ
cjfa-20427	56	17	information	information	NOUN
cjfa-20427	56	18	.	.	PUNCT
cjfa-20427	57	1	for	for	ADP
cjfa-20427	57	2	business	business	NOUN
cjfa-20427	57	3	entities	entity	NOUN
cjfa-20427	57	4	whose	whose	DET
cjfa-20427	57	5	yearly	yearly	ADJ
cjfa-20427	57	6	financial	financial	ADJ
cjfa-20427	57	7	statements	statement	NOUN
cjfa-20427	57	8	are	be	AUX
cjfa-20427	57	9	subject	subject	ADJ
cjfa-20427	57	10	to	to	ADP
cjfa-20427	57	11	mandatory	mandatory	ADJ
cjfa-20427	57	12	review	review	NOUN
cjfa-20427	57	13	of	of	ADP
cjfa-20427	57	14	a	a	DET
cjfa-20427	57	15	statutory	statutory	ADJ
cjfa-20427	57	16	auditor	auditor	NOUN
cjfa-20427	57	17	,	,	PUNCT
cjfa-20427	57	18	it	it	PRON
cjfa-20427	57	19	is	be	AUX
cjfa-20427	57	20	necessary	necessary	ADJ
cjfa-20427	57	21	to	to	PART
cjfa-20427	57	22	provide	provide	VERB
cjfa-20427	57	23	two	two	NUM
cjfa-20427	57	24	additional	additional	ADJ
cjfa-20427	57	25	documents	document	NOUN
cjfa-20427	57	26	(	(	PUNCT
cjfa-20427	57	27	pursuant	pursuant	ADJ
cjfa-20427	57	28	to	to	ADP
cjfa-20427	57	29	art	art	NOUN
cjfa-20427	57	30	.	.	PUNCT
cjfa-20427	58	1	45	45	NUM
cjfa-20427	58	2	paragraph	paragraph	NOUN
cjfa-20427	58	3	3	3	NUM
cjfa-20427	58	4	of	of	ADP
cjfa-20427	58	5	the	the	DET
cjfa-20427	58	6	accounting	accounting	NOUN
cjfa-20427	58	7	act	act	PROPN
cjfa-20427	58	8	):	):	PUNCT
cjfa-20427	58	9			NOUN
cjfa-20427	58	10	cash	cash	NOUN
cjfa-20427	58	11	flow	flow	NOUN
cjfa-20427	58	12	statement	statement	NOUN
cjfa-20427	58	13	,	,	PUNCT
cjfa-20427	58	14			NOUN
cjfa-20427	58	15	statement	statement	NOUN
cjfa-20427	58	16	of	of	ADP
cjfa-20427	58	17	changes	change	NOUN
cjfa-20427	58	18	in	in	ADP
cjfa-20427	58	19	equity	equity	NOUN
cjfa-20427	58	20	.	.	PUNCT
cjfa-20427	59	1	financial	financial	ADJ
cjfa-20427	59	2	statements	statement	NOUN
cjfa-20427	59	3	type	type	NOUN
cjfa-20427	59	4	of	of	ADP
cjfa-20427	59	5	recipient	recipient	NOUN
cjfa-20427	59	6	reporting	reporting	NOUN
cjfa-20427	59	7	period	period	NOUN
cjfa-20427	59	8	regularity	regularity	NOUN
cjfa-20427	59	9	degree	degree	NOUN
cjfa-20427	59	10	of	of	ADP
cjfa-20427	59	11	generalisation	generalisation	NOUN
cjfa-20427	59	12	type	type	NOUN
cjfa-20427	59	13	of	of	ADP
cjfa-20427	59	14	obligation	obligation	NOUN
cjfa-20427	59	15	internal	internal	ADJ
cjfa-20427	59	16	external	external	ADJ
cjfa-20427	59	17	monthly	monthly	ADJ
cjfa-20427	59	18	quarterly	quarterly	ADJ
cjfa-20427	59	19	half	half	ADJ
cjfa-20427	59	20	-	-	PUNCT
cjfa-20427	59	21	yearly	yearly	ADV
cjfa-20427	59	22	yearly	yearly	ADJ
cjfa-20427	59	23	interim	interim	ADJ
cjfa-20427	59	24	current	current	ADJ
cjfa-20427	59	25	synthetic	synthetic	ADJ
cjfa-20427	59	26	analytic	analytic	ADJ
cjfa-20427	59	27	obligatory	obligatory	ADJ
cjfa-20427	59	28	optional	optional	ADJ
cjfa-20427	59	29	separate	separate	ADJ
cjfa-20427	59	30	s	s	PART
cjfa-20427	59	31	o	o	NOUN
cjfa-20427	59	32	u	u	NOUN
cjfa-20427	59	33	r	r	NOUN
cjfa-20427	59	34	c	c	NOUN
cjfa-20427	59	35	e	e	NOUN
cjfa-20427	59	36	:	:	PUNCT
cjfa-20427	59	37	individual	individual	ADJ
cjfa-20427	59	38	work	work	NOUN
cjfa-20427	59	39	based	base	VERB
cjfa-20427	59	40	on	on	ADP
cjfa-20427	59	41	:	:	PUNCT
cjfa-20427	59	42	(	(	PUNCT
cjfa-20427	59	43	kamiński	kamiński	PROPN
cjfa-20427	59	44	,	,	PUNCT
cjfa-20427	59	45	2015	2015	NUM
cjfa-20427	59	46	,	,	PUNCT
cjfa-20427	59	47	pp	pp	ADJ
cjfa-20427	59	48	.	.	PUNCT
cjfa-20427	59	49	14–15	14–15	NUM
cjfa-20427	59	50	)	)	PUNCT
cjfa-20427	59	51	.	.	PUNCT
cjfa-20427	60	1	financial	financial	ADJ
cjfa-20427	60	2	statements	statement	NOUN
cjfa-20427	60	3	reporting	reporting	NOUN
cjfa-20427	60	4	period	period	NOUN
cjfa-20427	60	5	jarosław	jarosław	PROPN
cjfa-20427	60	6	pawłowski102	pawłowski102	PROPN
cjfa-20427	60	7	currently	currently	ADV
cjfa-20427	60	8	it	it	PRON
cjfa-20427	60	9	is	be	AUX
cjfa-20427	60	10	accepted	accept	VERB
cjfa-20427	60	11	that	that	SCONJ
cjfa-20427	60	12	the	the	DET
cjfa-20427	60	13	major	major	ADJ
cjfa-20427	60	14	purpose	purpose	NOUN
cjfa-20427	60	15	of	of	ADP
cjfa-20427	60	16	financial	financial	ADJ
cjfa-20427	60	17	statements	statement	NOUN
cjfa-20427	60	18	is	be	AUX
cjfa-20427	60	19	to	to	PART
cjfa-20427	60	20	provide	provide	VERB
cjfa-20427	60	21	information	information	NOUN
cjfa-20427	60	22	concerning	concern	VERB
cjfa-20427	60	23	the	the	DET
cjfa-20427	60	24	property	property	NOUN
cjfa-20427	60	25	and	and	CCONJ
cjfa-20427	60	26	financial	financial	ADJ
cjfa-20427	60	27	position	position	NOUN
cjfa-20427	60	28	,	,	PUNCT
cjfa-20427	60	29	financial	financial	ADJ
cjfa-20427	60	30	results	result	NOUN
cjfa-20427	60	31	achieved	achieve	VERB
cjfa-20427	60	32	and	and	CCONJ
cjfa-20427	60	33	cash	cash	NOUN
cjfa-20427	60	34	flows	flow	NOUN
cjfa-20427	60	35	of	of	ADP
cjfa-20427	60	36	a	a	DET
cjfa-20427	60	37	business	business	NOUN
cjfa-20427	60	38	unit	unit	NOUN
cjfa-20427	60	39	,	,	PUNCT
cjfa-20427	60	40	that	that	PRON
cjfa-20427	60	41	are	be	AUX
cjfa-20427	60	42	useful	useful	ADJ
cjfa-20427	60	43	for	for	ADP
cjfa-20427	60	44	a	a	DET
cjfa-20427	60	45	wide	wide	ADJ
cjfa-20427	60	46	group	group	NOUN
cjfa-20427	60	47	of	of	ADP
cjfa-20427	60	48	users	user	NOUN
cjfa-20427	60	49	in	in	ADP
cjfa-20427	60	50	making	make	VERB
cjfa-20427	60	51	their	their	PRON
cjfa-20427	60	52	business	business	NOUN
cjfa-20427	60	53	decisions	decision	NOUN
cjfa-20427	60	54	.	.	PUNCT
cjfa-20427	61	1	a	a	DET
cjfa-20427	61	2	set	set	NOUN
cjfa-20427	61	3	of	of	ADP
cjfa-20427	61	4	statement	statement	NOUN
cjfa-20427	61	5	data	datum	NOUN
cjfa-20427	61	6	is	be	AUX
cjfa-20427	61	7	presented	present	VERB
cjfa-20427	61	8	in	in	ADP
cjfa-20427	61	9	an	an	DET
cjfa-20427	61	10	ordered	order	VERB
cjfa-20427	61	11	manner	manner	NOUN
cjfa-20427	61	12	,	,	PUNCT
cjfa-20427	61	13	according	accord	VERB
cjfa-20427	61	14	to	to	ADP
cjfa-20427	61	15	an	an	DET
cjfa-20427	61	16	agreed	agree	VERB
cjfa-20427	61	17	statement	statement	NOUN
cjfa-20427	61	18	structure	structure	NOUN
cjfa-20427	61	19	(	(	PUNCT
cjfa-20427	61	20	świderska	świderska	NOUN
cjfa-20427	61	21	,	,	PUNCT
cjfa-20427	61	22	2010	2010	NUM
cjfa-20427	61	23	,	,	PUNCT
cjfa-20427	61	24	p.	p.	NOUN
cjfa-20427	61	25	15	15	NUM
cjfa-20427	61	26	)	)	PUNCT
cjfa-20427	61	27	.	.	PUNCT
cjfa-20427	62	1	in	in	ADP
cjfa-20427	62	2	the	the	DET
cjfa-20427	62	3	context	context	NOUN
cjfa-20427	62	4	of	of	ADP
cjfa-20427	62	5	the	the	DET
cjfa-20427	62	6	polish	polish	ADJ
cjfa-20427	62	7	legal	legal	ADJ
cjfa-20427	62	8	regulations	regulation	NOUN
cjfa-20427	62	9	on	on	ADP
cjfa-20427	62	10	accounting	account	VERB
cjfa-20427	62	11	,	,	PUNCT
cjfa-20427	62	12	financial	financial	ADJ
cjfa-20427	62	13	statements	statement	NOUN
cjfa-20427	62	14	comprise	comprise	VERB
cjfa-20427	62	15	(	(	PUNCT
cjfa-20427	62	16	accounting	accounting	NOUN
cjfa-20427	62	17	act	act	PROPN
cjfa-20427	62	18	,	,	PUNCT
cjfa-20427	62	19	art	art	NOUN
cjfa-20427	62	20	.	.	PUNCT
cjfa-20427	63	1	45	45	NUM
cjfa-20427	63	2	paragraph	paragraph	NOUN
cjfa-20427	63	3	2	2	NUM
cjfa-20427	63	4	):	):	PUNCT
cjfa-20427	63	5	■	■	PUNCT
cjfa-20427	63	6	balance	balance	NOUN
cjfa-20427	63	7	sheet	sheet	NOUN
cjfa-20427	63	8	,	,	PUNCT
cjfa-20427	63	9	■	■	PUNCT
cjfa-20427	63	10	profit	profit	NOUN
cjfa-20427	63	11	and	and	CCONJ
cjfa-20427	63	12	loss	loss	NOUN
cjfa-20427	63	13	account	account	NOUN
cjfa-20427	63	14	,	,	PUNCT
cjfa-20427	63	15	■	■	PUNCT
cjfa-20427	63	16	additional	additional	ADJ
cjfa-20427	63	17	information	information	NOUN
cjfa-20427	63	18	.	.	PUNCT
cjfa-20427	64	1	for	for	ADP
cjfa-20427	64	2	business	business	NOUN
cjfa-20427	64	3	entities	entity	NOUN
cjfa-20427	64	4	whose	whose	DET
cjfa-20427	64	5	yearly	yearly	ADJ
cjfa-20427	64	6	financial	financial	ADJ
cjfa-20427	64	7	statements	statement	NOUN
cjfa-20427	64	8	are	be	AUX
cjfa-20427	64	9	subject	subject	ADJ
cjfa-20427	64	10	to	to	ADP
cjfa-20427	64	11	mandatory	mandatory	ADJ
cjfa-20427	64	12	review	review	NOUN
cjfa-20427	64	13	of	of	ADP
cjfa-20427	64	14	a	a	DET
cjfa-20427	64	15	statutory	statutory	ADJ
cjfa-20427	64	16	auditor	auditor	NOUN
cjfa-20427	64	17	,	,	PUNCT
cjfa-20427	64	18	it	it	PRON
cjfa-20427	64	19	is	be	AUX
cjfa-20427	64	20	necessary	necessary	ADJ
cjfa-20427	64	21	to	to	PART
cjfa-20427	64	22	provide	provide	VERB
cjfa-20427	64	23	two	two	NUM
cjfa-20427	64	24	additional	additional	ADJ
cjfa-20427	64	25	documents	document	NOUN
cjfa-20427	64	26	(	(	PUNCT
cjfa-20427	64	27	pursuant	pursuant	ADJ
cjfa-20427	64	28	to	to	ADP
cjfa-20427	64	29	art	art	NOUN
cjfa-20427	64	30	.	.	PUNCT
cjfa-20427	65	1	45	45	NUM
cjfa-20427	65	2	paragraph	paragraph	NOUN
cjfa-20427	65	3	3	3	NUM
cjfa-20427	65	4	of	of	ADP
cjfa-20427	65	5	the	the	DET
cjfa-20427	65	6	accounting	accounting	NOUN
cjfa-20427	65	7	act	act	PROPN
cjfa-20427	65	8	):	):	PUNCT
cjfa-20427	65	9	■	■	PUNCT
cjfa-20427	65	10	cash	cash	NOUN
cjfa-20427	65	11	flow	flow	NOUN
cjfa-20427	65	12	statement	statement	NOUN
cjfa-20427	65	13	,	,	PUNCT
cjfa-20427	65	14	■	■	PUNCT
cjfa-20427	65	15	statement	statement	NOUN
cjfa-20427	65	16	of	of	ADP
cjfa-20427	65	17	changes	change	NOUN
cjfa-20427	65	18	in	in	ADP
cjfa-20427	65	19	equity	equity	NOUN
cjfa-20427	65	20	.	.	PUNCT
cjfa-20427	66	1	however	however	ADV
cjfa-20427	66	2	,	,	PUNCT
cjfa-20427	66	3	according	accord	VERB
cjfa-20427	66	4	to	to	ADP
cjfa-20427	66	5	the	the	DET
cjfa-20427	66	6	international	international	ADJ
cjfa-20427	66	7	accounting	accounting	NOUN
cjfa-20427	66	8	regulations	regulation	NOUN
cjfa-20427	66	9	,	,	PUNCT
cjfa-20427	66	10	a	a	DET
cjfa-20427	66	11	complete	complete	ADJ
cjfa-20427	66	12	set	set	NOUN
cjfa-20427	66	13	of	of	ADP
cjfa-20427	66	14	financial	financial	ADJ
cjfa-20427	66	15	statements	statement	NOUN
cjfa-20427	66	16	comprises	comprise	NOUN
cjfa-20427	66	17	(	(	PUNCT
cjfa-20427	66	18	ias	ias	PROPN
cjfa-20427	66	19	1	1	NUM
cjfa-20427	66	20	,	,	PUNCT
cjfa-20427	66	21	art	art	NOUN
cjfa-20427	66	22	.	.	PUNCT
cjfa-20427	67	1	10	10	NUM
cjfa-20427	67	2	):	):	PUNCT
cjfa-20427	67	3	■	■	PUNCT
cjfa-20427	67	4	a	a	DET
cjfa-20427	67	5	statement	statement	NOUN
cjfa-20427	67	6	of	of	ADP
cjfa-20427	67	7	financial	financial	ADJ
cjfa-20427	67	8	position	position	NOUN
cjfa-20427	67	9	as	as	ADP
cjfa-20427	67	10	at	at	ADP
cjfa-20427	67	11	the	the	DET
cjfa-20427	67	12	end	end	NOUN
cjfa-20427	67	13	of	of	ADP
cjfa-20427	67	14	the	the	DET
cjfa-20427	67	15	period	period	NOUN
cjfa-20427	67	16	,	,	PUNCT
cjfa-20427	67	17	■	■	PUNCT
cjfa-20427	67	18	a	a	DET
cjfa-20427	67	19	statement	statement	NOUN
cjfa-20427	67	20	of	of	ADP
cjfa-20427	67	21	profit	profit	NOUN
cjfa-20427	67	22	or	or	CCONJ
cjfa-20427	67	23	loss	loss	NOUN
cjfa-20427	67	24	and	and	CCONJ
cjfa-20427	67	25	other	other	ADJ
cjfa-20427	67	26	comprehensive	comprehensive	ADJ
cjfa-20427	67	27	income	income	NOUN
cjfa-20427	67	28	for	for	ADP
cjfa-20427	67	29	the	the	DET
cjfa-20427	67	30	period	period	NOUN
cjfa-20427	67	31	,	,	PUNCT
cjfa-20427	67	32	■	■	PUNCT
cjfa-20427	67	33	a	a	DET
cjfa-20427	67	34	statement	statement	NOUN
cjfa-20427	67	35	of	of	ADP
cjfa-20427	67	36	changes	change	NOUN
cjfa-20427	67	37	in	in	ADP
cjfa-20427	67	38	equity	equity	NOUN
cjfa-20427	67	39	for	for	ADP
cjfa-20427	67	40	the	the	DET
cjfa-20427	67	41	period	period	NOUN
cjfa-20427	67	42	,	,	PUNCT
cjfa-20427	67	43	■	■	PUNCT
cjfa-20427	67	44	a	a	DET
cjfa-20427	67	45	statement	statement	NOUN
cjfa-20427	67	46	of	of	ADP
cjfa-20427	67	47	cash	cash	NOUN
cjfa-20427	67	48	flows	flow	NOUN
cjfa-20427	67	49	for	for	ADP
cjfa-20427	67	50	the	the	DET
cjfa-20427	67	51	period	period	NOUN
cjfa-20427	67	52	,	,	PUNCT
cjfa-20427	67	53	■	■	PUNCT
cjfa-20427	67	54	notes	note	NOUN
cjfa-20427	67	55	,	,	PUNCT
cjfa-20427	67	56	comprising	comprise	VERB
cjfa-20427	67	57	a	a	DET
cjfa-20427	67	58	summary	summary	NOUN
cjfa-20427	67	59	of	of	ADP
cjfa-20427	67	60	significant	significant	ADJ
cjfa-20427	67	61	accounting	accounting	NOUN
cjfa-20427	67	62	policies	policy	NOUN
cjfa-20427	67	63	and	and	CCONJ
cjfa-20427	67	64	other	other	ADJ
cjfa-20427	67	65	explanatory	explanatory	ADJ
cjfa-20427	67	66	information	information	NOUN
cjfa-20427	67	67	,	,	PUNCT
cjfa-20427	67	68	■	■	PUNCT
cjfa-20427	67	69	a	a	DET
cjfa-20427	67	70	statement	statement	NOUN
cjfa-20427	67	71	of	of	ADP
cjfa-20427	67	72	financial	financial	ADJ
cjfa-20427	67	73	position	position	NOUN
cjfa-20427	67	74	with	with	ADP
cjfa-20427	67	75	reference	reference	NOUN
cjfa-20427	67	76	to	to	ADP
cjfa-20427	67	77	the	the	DET
cjfa-20427	67	78	preceding	precede	VERB
cjfa-20427	67	79	comparative	comparative	ADJ
cjfa-20427	67	80	period1	period1	NOUN
cjfa-20427	67	81	.	.	PUNCT
cjfa-20427	68	1	it	it	PRON
cjfa-20427	68	2	must	must	AUX
cjfa-20427	68	3	be	be	AUX
cjfa-20427	68	4	noted	note	VERB
cjfa-20427	68	5	that	that	SCONJ
cjfa-20427	68	6	ias	ias	PROPN
cjfa-20427	68	7	1	1	NUM
cjfa-20427	68	8	gives	give	VERB
cjfa-20427	68	9	a	a	DET
cjfa-20427	68	10	proposed	propose	VERB
cjfa-20427	68	11	terminology	terminology	NOUN
cjfa-20427	68	12	regarding	regard	VERB
cjfa-20427	68	13	particular	particular	ADJ
cjfa-20427	68	14	financial	financial	ADJ
cjfa-20427	68	15	statement	statement	NOUN
cjfa-20427	68	16	components	component	NOUN
cjfa-20427	68	17	,	,	PUNCT
cjfa-20427	68	18	and	and	CCONJ
cjfa-20427	68	19	entities	entity	NOUN
cjfa-20427	68	20	may	may	AUX
cjfa-20427	68	21	use	use	VERB
cjfa-20427	68	22	other	other	ADJ
cjfa-20427	68	23	titles	title	NOUN
cjfa-20427	68	24	(	(	PUNCT
cjfa-20427	68	25	ias	ias	PROPN
cjfa-20427	68	26	 	 	SPACE
cjfa-20427	68	27	1	1	NUM
cjfa-20427	68	28	,	,	PUNCT
cjfa-20427	68	29	art	art	NOUN
cjfa-20427	68	30	.	.	PUNCT
cjfa-20427	69	1	10	10	NUM
cjfa-20427	69	2	)	)	PUNCT
cjfa-20427	69	3	.	.	PUNCT
cjfa-20427	70	1	financial	financial	ADJ
cjfa-20427	70	2	statements	statement	NOUN
cjfa-20427	70	3	,	,	PUNCT
cjfa-20427	70	4	according	accord	VERB
cjfa-20427	70	5	to	to	ADP
cjfa-20427	70	6	their	their	PRON
cjfa-20427	70	7	purpose	purpose	NOUN
cjfa-20427	70	8	,	,	PUNCT
cjfa-20427	70	9	are	be	AUX
cjfa-20427	70	10	drawn	draw	VERB
cjfa-20427	70	11	up	up	ADP
cjfa-20427	70	12	to	to	PART
cjfa-20427	70	13	meet	meet	VERB
cjfa-20427	70	14	the	the	DET
cjfa-20427	70	15	informative	informative	ADJ
cjfa-20427	70	16	needs	need	NOUN
cjfa-20427	70	17	of	of	ADP
cjfa-20427	70	18	a	a	DET
cjfa-20427	70	19	wide	wide	ADJ
cjfa-20427	70	20	and	and	CCONJ
cjfa-20427	70	21	diversified	diversified	ADJ
cjfa-20427	70	22	group	group	NOUN
cjfa-20427	70	23	of	of	ADP
cjfa-20427	70	24	recipients	recipient	NOUN
cjfa-20427	70	25	(	(	PUNCT
cjfa-20427	70	26	gos	go	NOUN
cjfa-20427	70	27	,	,	PUNCT
cjfa-20427	70	28	2006	2006	NUM
cjfa-20427	70	29	,	,	PUNCT
cjfa-20427	70	30	p.	p.	NOUN
cjfa-20427	70	31	7	7	NUM
cjfa-20427	70	32	)	)	PUNCT
cjfa-20427	70	33	.	.	PUNCT
cjfa-20427	71	1	however	however	ADV
cjfa-20427	71	2	,	,	PUNCT
cjfa-20427	71	3	in	in	ADP
cjfa-20427	71	4	the	the	DET
cjfa-20427	71	5	recent	recent	ADJ
cjfa-20427	71	6	years	year	NOUN
cjfa-20427	71	7	the	the	DET
cjfa-20427	71	8	focus	focus	NOUN
cjfa-20427	71	9	on	on	ADP
cjfa-20427	71	10	investors	investor	NOUN
cjfa-20427	71	11	has	have	AUX
cjfa-20427	71	12	become	become	VERB
cjfa-20427	71	13	more	more	ADV
cjfa-20427	71	14	distinct	distinct	ADJ
cjfa-20427	71	15	in	in	ADP
cjfa-20427	71	16	financial	financial	ADJ
cjfa-20427	71	17	reporting	reporting	NOUN
cjfa-20427	71	18	.	.	PUNCT
cjfa-20427	72	1	it	it	PRON
cjfa-20427	72	2	is	be	AUX
cjfa-20427	72	3	evidenced	evidence	VERB
cjfa-20427	72	4	by	by	ADP
cjfa-20427	72	5	the	the	DET
cjfa-20427	72	6	observed	observe	VERB
cjfa-20427	72	7	changes	change	NOUN
cjfa-20427	72	8	in	in	ADP
cjfa-20427	72	9	the	the	DET
cjfa-20427	72	10	international	international	ADJ
cjfa-20427	72	11	accounting	accounting	NOUN
cjfa-20427	72	12	regulations	regulation	NOUN
cjfa-20427	72	13	,	,	PUNCT
cjfa-20427	72	14	attempting	attempt	VERB
cjfa-20427	72	15	to	to	PART
cjfa-20427	72	16	adjust	adjust	VERB
cjfa-20427	72	17	the	the	DET
cjfa-20427	72	18	purpose	purpose	NOUN
cjfa-20427	72	19	and	and	CCONJ
cjfa-20427	72	20	scope	scope	NOUN
cjfa-20427	72	21	of	of	ADP
cjfa-20427	72	22	1	1	NUM
cjfa-20427	72	23	 	 	SPACE
cjfa-20427	72	24	in	in	ADP
cjfa-20427	72	25	certain	certain	ADJ
cjfa-20427	72	26	situations	situation	NOUN
cjfa-20427	72	27	,	,	PUNCT
cjfa-20427	72	28	an	an	DET
cjfa-20427	72	29	entity	entity	NOUN
cjfa-20427	72	30	shall	shall	AUX
cjfa-20427	72	31	attach	attach	VERB
cjfa-20427	72	32	the	the	DET
cjfa-20427	72	33	statement	statement	NOUN
cjfa-20427	72	34	of	of	ADP
cjfa-20427	72	35	financial	financial	ADJ
cjfa-20427	72	36	position	position	NOUN
cjfa-20427	72	37	as	as	ADP
cjfa-20427	72	38	at	at	ADP
cjfa-20427	72	39	the	the	DET
cjfa-20427	72	40	beginning	beginning	NOUN
cjfa-20427	72	41	of	of	ADP
cjfa-20427	72	42	the	the	DET
cjfa-20427	72	43	preceding	precede	VERB
cjfa-20427	72	44	period	period	NOUN
cjfa-20427	72	45	.	.	PUNCT
cjfa-20427	73	1	the	the	DET
cjfa-20427	73	2	usefulness	usefulness	NOUN
cjfa-20427	73	3	of	of	ADP
cjfa-20427	73	4	financial	financial	ADJ
cjfa-20427	73	5	reporting	reporting	NOUN
cjfa-20427	73	6	for	for	ADP
cjfa-20427	73	7	financial	financial	ADJ
cjfa-20427	73	8	…	…	SYM
cjfa-20427	73	9	103	103	NUM
cjfa-20427	73	10	disclosed	disclose	VERB
cjfa-20427	73	11	information	information	NOUN
cjfa-20427	73	12	to	to	ADP
cjfa-20427	73	13	the	the	DET
cjfa-20427	73	14	relevant	relevant	ADJ
cjfa-20427	73	15	expectations	expectation	NOUN
cjfa-20427	73	16	of	of	ADP
cjfa-20427	73	17	investors	investor	NOUN
cjfa-20427	73	18	(	(	PUNCT
cjfa-20427	73	19	burlaud	burlaud	NOUN
cjfa-20427	73	20	&	&	CCONJ
cjfa-20427	73	21	colasse	colasse	PROPN
cjfa-20427	73	22	,	,	PUNCT
cjfa-20427	73	23	2011	2011	NUM
cjfa-20427	73	24	,	,	PUNCT
cjfa-20427	73	25	p.	p.	NOUN
cjfa-20427	73	26	32	32	NUM
cjfa-20427	73	27	)	)	PUNCT
cjfa-20427	73	28	.	.	PUNCT
cjfa-20427	74	1	individual	individual	ADJ
cjfa-20427	74	2	investors	investor	NOUN
cjfa-20427	74	3	on	on	ADP
cjfa-20427	74	4	financial	financial	ADJ
cjfa-20427	74	5	markets	market	NOUN
cjfa-20427	74	6	investors	investor	NOUN
cjfa-20427	74	7	are	be	AUX
cjfa-20427	74	8	the	the	DET
cjfa-20427	74	9	major	major	ADJ
cjfa-20427	74	10	category	category	NOUN
cjfa-20427	74	11	of	of	ADP
cjfa-20427	74	12	participants	participant	NOUN
cjfa-20427	74	13	on	on	ADP
cjfa-20427	74	14	the	the	DET
cjfa-20427	74	15	world	world	NOUN
cjfa-20427	74	16	financial	financial	ADJ
cjfa-20427	74	17	markets	market	NOUN
cjfa-20427	74	18	.	.	PUNCT
cjfa-20427	75	1	the	the	DET
cjfa-20427	75	2	essential	essential	ADJ
cjfa-20427	75	3	goal	goal	NOUN
cjfa-20427	75	4	of	of	ADP
cjfa-20427	75	5	their	their	PRON
cjfa-20427	75	6	activity	activity	NOUN
cjfa-20427	75	7	is	be	AUX
cjfa-20427	75	8	to	to	PART
cjfa-20427	75	9	achieve	achieve	VERB
cjfa-20427	75	10	economic	economic	ADJ
cjfa-20427	75	11	benefits	benefit	NOUN
cjfa-20427	75	12	.	.	PUNCT
cjfa-20427	76	1	investors	investor	NOUN
cjfa-20427	76	2	are	be	AUX
cjfa-20427	76	3	often	often	ADV
cjfa-20427	76	4	generally	generally	ADV
cjfa-20427	76	5	referred	refer	VERB
cjfa-20427	76	6	to	to	ADP
cjfa-20427	76	7	as	as	ADP
cjfa-20427	76	8	buyers	buyer	NOUN
cjfa-20427	76	9	of	of	ADP
cjfa-20427	76	10	financial	financial	ADJ
cjfa-20427	76	11	instruments	instrument	NOUN
cjfa-20427	76	12	,	,	PUNCT
cjfa-20427	76	13	intending	intend	VERB
cjfa-20427	76	14	to	to	PART
cjfa-20427	76	15	resell	resell	VERB
cjfa-20427	76	16	them	they	PRON
cjfa-20427	76	17	to	to	PART
cjfa-20427	76	18	gain	gain	VERB
cjfa-20427	76	19	profit	profit	NOUN
cjfa-20427	76	20	.	.	PUNCT
cjfa-20427	77	1	consequently	consequently	ADV
cjfa-20427	77	2	,	,	PUNCT
cjfa-20427	77	3	they	they	PRON
cjfa-20427	77	4	constitute	constitute	VERB
cjfa-20427	77	5	a	a	DET
cjfa-20427	77	6	community	community	NOUN
cjfa-20427	77	7	that	that	PRON
cjfa-20427	77	8	is	be	AUX
cjfa-20427	77	9	diversified	diversify	VERB
cjfa-20427	77	10	in	in	ADP
cjfa-20427	77	11	many	many	ADJ
cjfa-20427	77	12	aspects	aspect	NOUN
cjfa-20427	77	13	(	(	PUNCT
cjfa-20427	77	14	cichorska	cichorska	NOUN
cjfa-20427	77	15	,	,	PUNCT
cjfa-20427	77	16	2015	2015	NUM
cjfa-20427	77	17	,	,	PUNCT
cjfa-20427	77	18	p.	p.	NOUN
cjfa-20427	77	19	15	15	NUM
cjfa-20427	77	20	)	)	PUNCT
cjfa-20427	77	21	.	.	PUNCT
cjfa-20427	78	1	in	in	ADP
cjfa-20427	78	2	particular	particular	ADJ
cjfa-20427	78	3	,	,	PUNCT
cjfa-20427	78	4	they	they	PRON
cjfa-20427	78	5	differ	differ	VERB
cjfa-20427	78	6	in	in	ADP
cjfa-20427	78	7	terms	term	NOUN
cjfa-20427	78	8	of	of	ADP
cjfa-20427	78	9	the	the	DET
cjfa-20427	78	10	volume	volume	NOUN
cjfa-20427	78	11	of	of	ADP
cjfa-20427	78	12	kept	keep	VERB
cjfa-20427	78	13	resources	resource	NOUN
cjfa-20427	78	14	,	,	PUNCT
cjfa-20427	78	15	investment	investment	NOUN
cjfa-20427	78	16	goals	goal	NOUN
cjfa-20427	78	17	and	and	CCONJ
cjfa-20427	78	18	strategies	strategy	NOUN
cjfa-20427	78	19	,	,	PUNCT
cjfa-20427	78	20	degree	degree	NOUN
cjfa-20427	78	21	of	of	ADP
cjfa-20427	78	22	knowledge	knowledge	NOUN
cjfa-20427	78	23	in	in	ADP
cjfa-20427	78	24	undertaking	undertaking	NOUN
cjfa-20427	78	25	and	and	CCONJ
cjfa-20427	78	26	management	management	NOUN
cjfa-20427	78	27	of	of	ADP
cjfa-20427	78	28	investments	investment	NOUN
cjfa-20427	78	29	,	,	PUNCT
cjfa-20427	78	30	as	as	ADV
cjfa-20427	78	31	well	well	ADV
cjfa-20427	78	32	as	as	ADP
cjfa-20427	78	33	the	the	DET
cjfa-20427	78	34	impact	impact	NOUN
cjfa-20427	78	35	on	on	ADP
cjfa-20427	78	36	the	the	DET
cjfa-20427	78	37	financial	financial	ADJ
cjfa-20427	78	38	market	market	NOUN
cjfa-20427	78	39	(	(	PUNCT
cjfa-20427	78	40	czyżycki	czyżycki	PROPN
cjfa-20427	78	41	,	,	PUNCT
cjfa-20427	78	42	2016	2016	NUM
cjfa-20427	78	43	,	,	PUNCT
cjfa-20427	78	44	p.	p.	NOUN
cjfa-20427	78	45	14	14	NUM
cjfa-20427	78	46	)	)	PUNCT
cjfa-20427	78	47	.	.	PUNCT
cjfa-20427	79	1	in	in	ADP
cjfa-20427	79	2	this	this	DET
cjfa-20427	79	3	regard	regard	NOUN
cjfa-20427	79	4	,	,	PUNCT
cjfa-20427	79	5	various	various	ADJ
cjfa-20427	79	6	methods	method	NOUN
cjfa-20427	79	7	of	of	ADP
cjfa-20427	79	8	classification	classification	NOUN
cjfa-20427	79	9	of	of	ADP
cjfa-20427	79	10	investors	investor	NOUN
cjfa-20427	79	11	are	be	AUX
cjfa-20427	79	12	distinguished	distinguish	VERB
cjfa-20427	79	13	,	,	PUNCT
cjfa-20427	79	14	based	base	VERB
cjfa-20427	79	15	on	on	ADP
cjfa-20427	79	16	different	different	ADJ
cjfa-20427	79	17	criteria	criterion	NOUN
cjfa-20427	79	18	.	.	PUNCT
cjfa-20427	80	1	some	some	PRON
cjfa-20427	80	2	of	of	ADP
cjfa-20427	80	3	them	they	PRON
cjfa-20427	80	4	are	be	AUX
cjfa-20427	80	5	presented	present	VERB
cjfa-20427	80	6	in	in	ADP
cjfa-20427	80	7	table	table	NOUN
cjfa-20427	80	8	1	1	NUM
cjfa-20427	80	9	.	.	PUNCT
cjfa-20427	80	10	table	table	NOUN
cjfa-20427	80	11	1	1	NUM
cjfa-20427	80	12	.	.	NUM
cjfa-20427	80	13	selected	select	VERB
cjfa-20427	80	14	classifications	classification	NOUN
cjfa-20427	80	15	of	of	ADP
cjfa-20427	80	16	investors	investor	NOUN
cjfa-20427	80	17	on	on	ADP
cjfa-20427	80	18	the	the	DET
cjfa-20427	80	19	financial	financial	ADJ
cjfa-20427	80	20	market	market	NOUN
cjfa-20427	80	21	classification	classification	NOUN
cjfa-20427	80	22	criterion	criterion	NOUN
cjfa-20427	80	23	type	type	NOUN
cjfa-20427	80	24	of	of	ADP
cjfa-20427	80	25	investor	investor	NOUN
cjfa-20427	80	26	subject	subject	NOUN
cjfa-20427	80	27	of	of	ADP
cjfa-20427	80	28	legal	legal	ADJ
cjfa-20427	80	29	relationship	relationship	NOUN
cjfa-20427	80	30	natural	natural	ADJ
cjfa-20427	80	31	person	person	NOUN
cjfa-20427	80	32	legal	legal	ADJ
cjfa-20427	80	33	entity	entity	NOUN
cjfa-20427	80	34	form	form	NOUN
cjfa-20427	80	35	of	of	ADP
cjfa-20427	80	36	organisation	organisation	NOUN
cjfa-20427	80	37	individual	individual	ADJ
cjfa-20427	80	38	institutional	institutional	ADJ
cjfa-20427	80	39	place	place	NOUN
cjfa-20427	80	40	of	of	ADP
cjfa-20427	80	41	residence	residence	NOUN
cjfa-20427	80	42	/	/	SYM
cjfa-20427	80	43	registered	register	VERB
cjfa-20427	80	44	office	office	NOUN
cjfa-20427	80	45	domestic	domestic	ADJ
cjfa-20427	80	46	foreign	foreign	ADJ
cjfa-20427	80	47	turnover	turnover	NOUN
cjfa-20427	80	48	wholesale	wholesale	ADJ
cjfa-20427	80	49	retail	retail	ADJ
cjfa-20427	80	50	knowledge	knowledge	NOUN
cjfa-20427	80	51	of	of	ADP
cjfa-20427	80	52	decision	decision	NOUN
cjfa-20427	80	53	-	-	PUNCT
cjfa-20427	80	54	making	make	VERB
cjfa-20427	80	55	techniques	technique	NOUN
cjfa-20427	80	56	amateur	amateur	ADJ
cjfa-20427	80	57	professional	professional	ADJ
cjfa-20427	80	58	eagerness	eagerness	NOUN
cjfa-20427	80	59	for	for	ADP
cjfa-20427	80	60	risk	risk	NOUN
cjfa-20427	80	61	conservative	conservative	ADJ
cjfa-20427	80	62	moderate	moderate	ADJ
cjfa-20427	80	63	aggressive	aggressive	ADJ
cjfa-20427	80	64	attitude	attitude	NOUN
cjfa-20427	80	65	to	to	ADP
cjfa-20427	80	66	investments	investment	NOUN
cjfa-20427	80	67	investing	invest	VERB
cjfa-20427	80	68	on	on	ADP
cjfa-20427	80	69	own	own	ADJ
cjfa-20427	80	70	account	account	NOUN
cjfa-20427	80	71	dealer	dealer	NOUN
cjfa-20427	80	72	s	s	PART
cjfa-20427	80	73	o	o	NOUN
cjfa-20427	80	74	u	u	NOUN
cjfa-20427	80	75	r	r	NOUN
cjfa-20427	80	76	c	c	NOUN
cjfa-20427	80	77	e	e	NOUN
cjfa-20427	80	78	:	:	PUNCT
cjfa-20427	80	79	(	(	PUNCT
cjfa-20427	80	80	cichorska	cichorska	PROPN
cjfa-20427	80	81	,	,	PUNCT
cjfa-20427	80	82	2015	2015	NUM
cjfa-20427	80	83	,	,	PUNCT
cjfa-20427	80	84	p.	p.	NOUN
cjfa-20427	80	85	16	16	NUM
cjfa-20427	80	86	)	)	PUNCT
cjfa-20427	80	87	.	.	PUNCT
cjfa-20427	81	1	jarosław	jarosław	PROPN
cjfa-20427	81	2	pawłowski104	pawłowski104	PROPN
cjfa-20427	81	3	considering	consider	VERB
cjfa-20427	81	4	the	the	DET
cjfa-20427	81	5	goal	goal	NOUN
cjfa-20427	81	6	of	of	ADP
cjfa-20427	81	7	this	this	DET
cjfa-20427	81	8	study	study	NOUN
cjfa-20427	81	9	,	,	PUNCT
cjfa-20427	81	10	further	further	ADJ
cjfa-20427	81	11	considerations	consideration	NOUN
cjfa-20427	81	12	will	will	AUX
cjfa-20427	81	13	focus	focus	VERB
cjfa-20427	81	14	on	on	ADP
cjfa-20427	81	15	the	the	DET
cjfa-20427	81	16	informative	informative	ADJ
cjfa-20427	81	17	needs	need	NOUN
cjfa-20427	81	18	of	of	ADP
cjfa-20427	81	19	individual	individual	ADJ
cjfa-20427	81	20	investors	investor	NOUN
cjfa-20427	81	21	.	.	PUNCT
cjfa-20427	82	1	the	the	DET
cjfa-20427	82	2	major	major	ADJ
cjfa-20427	82	3	characteristics	characteristic	NOUN
cjfa-20427	82	4	of	of	ADP
cjfa-20427	82	5	this	this	DET
cjfa-20427	82	6	group	group	NOUN
cjfa-20427	82	7	of	of	ADP
cjfa-20427	82	8	investors	investor	NOUN
cjfa-20427	82	9	is	be	AUX
cjfa-20427	82	10	making	make	VERB
cjfa-20427	82	11	investment	investment	NOUN
cjfa-20427	82	12	decisions	decision	NOUN
cjfa-20427	82	13	personally	personally	ADV
cjfa-20427	82	14	.	.	PUNCT
cjfa-20427	83	1	they	they	PRON
cjfa-20427	83	2	also	also	ADV
cjfa-20427	83	3	act	act	VERB
cjfa-20427	83	4	on	on	ADP
cjfa-20427	83	5	their	their	PRON
cjfa-20427	83	6	own	own	ADJ
cjfa-20427	83	7	account	account	NOUN
cjfa-20427	83	8	and	and	CCONJ
cjfa-20427	83	9	not	not	PART
cjfa-20427	83	10	professionally	professionally	ADV
cjfa-20427	83	11	.	.	PUNCT
cjfa-20427	84	1	mostly	mostly	ADV
cjfa-20427	84	2	these	these	PRON
cjfa-20427	84	3	are	be	AUX
cjfa-20427	84	4	households	household	NOUN
cjfa-20427	84	5	and	and	CCONJ
cjfa-20427	84	6	small	small	ADJ
cjfa-20427	84	7	entities	entity	NOUN
cjfa-20427	84	8	having	have	VERB
cjfa-20427	84	9	relatively	relatively	ADV
cjfa-20427	84	10	small	small	ADJ
cjfa-20427	84	11	capitals	capital	NOUN
cjfa-20427	84	12	.	.	PUNCT
cjfa-20427	85	1	it	it	PRON
cjfa-20427	85	2	is	be	AUX
cjfa-20427	85	3	pointed	point	VERB
cjfa-20427	85	4	out	out	ADP
cjfa-20427	85	5	that	that	SCONJ
cjfa-20427	85	6	their	their	PRON
cjfa-20427	85	7	basic	basic	ADJ
cjfa-20427	85	8	motive	motive	NOUN
cjfa-20427	85	9	to	to	PART
cjfa-20427	85	10	undertake	undertake	VERB
cjfa-20427	85	11	investments	investment	NOUN
cjfa-20427	85	12	is	be	AUX
cjfa-20427	85	13	to	to	PART
cjfa-20427	85	14	protect	protect	VERB
cjfa-20427	85	15	the	the	DET
cjfa-20427	85	16	held	hold	VERB
cjfa-20427	85	17	assets	asset	NOUN
cjfa-20427	85	18	against	against	ADP
cjfa-20427	85	19	the	the	DET
cjfa-20427	85	20	loss	loss	NOUN
cjfa-20427	85	21	of	of	ADP
cjfa-20427	85	22	value	value	NOUN
cjfa-20427	85	23	in	in	ADP
cjfa-20427	85	24	time	time	NOUN
cjfa-20427	85	25	(	(	PUNCT
cjfa-20427	85	26	czyżycki	czyżycki	PROPN
cjfa-20427	85	27	,	,	PUNCT
cjfa-20427	85	28	2016	2016	NUM
cjfa-20427	85	29	,	,	PUNCT
cjfa-20427	85	30	p.	p.	NOUN
cjfa-20427	85	31	14	14	NUM
cjfa-20427	85	32	)	)	PUNCT
cjfa-20427	85	33	.	.	PUNCT
cjfa-20427	86	1	the	the	DET
cjfa-20427	86	2	investment	investment	NOUN
cjfa-20427	86	3	activity	activity	NOUN
cjfa-20427	86	4	of	of	ADP
cjfa-20427	86	5	this	this	DET
cjfa-20427	86	6	group	group	NOUN
cjfa-20427	86	7	of	of	ADP
cjfa-20427	86	8	investors	investor	NOUN
cjfa-20427	86	9	is	be	AUX
cjfa-20427	86	10	clearly	clearly	ADV
cjfa-20427	86	11	diversified	diversify	VERB
cjfa-20427	86	12	.	.	PUNCT
cjfa-20427	87	1	a	a	DET
cjfa-20427	87	2	number	number	NOUN
cjfa-20427	87	3	of	of	ADP
cjfa-20427	87	4	factors	factor	NOUN
cjfa-20427	87	5	is	be	AUX
cjfa-20427	87	6	identified	identify	VERB
cjfa-20427	87	7	that	that	PRON
cjfa-20427	87	8	may	may	AUX
cjfa-20427	87	9	promote	promote	VERB
cjfa-20427	87	10	the	the	DET
cjfa-20427	87	11	willingness	willingness	NOUN
cjfa-20427	87	12	to	to	PART
cjfa-20427	87	13	take	take	VERB
cjfa-20427	87	14	decisions	decision	NOUN
cjfa-20427	87	15	,	,	PUNCT
cjfa-20427	87	16	or	or	CCONJ
cjfa-20427	87	17	may	may	AUX
cjfa-20427	87	18	restrict	restrict	VERB
cjfa-20427	87	19	it	it	PRON
cjfa-20427	87	20	.	.	PUNCT
cjfa-20427	88	1	they	they	PRON
cjfa-20427	88	2	include	include	VERB
cjfa-20427	88	3	:	:	PUNCT
cjfa-20427	88	4	availability	availability	NOUN
cjfa-20427	88	5	of	of	ADP
cjfa-20427	88	6	information	information	NOUN
cjfa-20427	88	7	on	on	ADP
cjfa-20427	88	8	a	a	DET
cjfa-20427	88	9	given	give	VERB
cjfa-20427	88	10	market	market	NOUN
cjfa-20427	88	11	,	,	PUNCT
cjfa-20427	88	12	cost	cost	NOUN
cjfa-20427	88	13	of	of	ADP
cjfa-20427	88	14	acquisition	acquisition	NOUN
cjfa-20427	88	15	of	of	ADP
cjfa-20427	88	16	relevant	relevant	ADJ
cjfa-20427	88	17	information	information	NOUN
cjfa-20427	88	18	,	,	PUNCT
cjfa-20427	88	19	properties	property	NOUN
cjfa-20427	88	20	,	,	PUNCT
cjfa-20427	88	21	investment	investment	NOUN
cjfa-20427	88	22	knowledge	knowledge	NOUN
cjfa-20427	88	23	and	and	CCONJ
cjfa-20427	88	24	experience	experience	NOUN
cjfa-20427	88	25	,	,	PUNCT
cjfa-20427	88	26	age	age	NOUN
cjfa-20427	88	27	,	,	PUNCT
cjfa-20427	88	28	gender	gender	NOUN
cjfa-20427	88	29	,	,	PUNCT
cjfa-20427	88	30	personal	personal	ADJ
cjfa-20427	88	31	attributes	attribute	NOUN
cjfa-20427	88	32	,	,	PUNCT
cjfa-20427	88	33	socialisation	socialisation	NOUN
cjfa-20427	88	34	behaviour	behaviour	NOUN
cjfa-20427	88	35	,	,	PUNCT
cjfa-20427	88	36	capitals	capital	NOUN
cjfa-20427	88	37	owned	own	VERB
cjfa-20427	88	38	,	,	PUNCT
cjfa-20427	88	39	level	level	NOUN
cjfa-20427	88	40	of	of	ADP
cjfa-20427	88	41	transaction	transaction	NOUN
cjfa-20427	88	42	costs	cost	NOUN
cjfa-20427	88	43	(	(	PUNCT
cjfa-20427	88	44	yang	yang	PROPN
cjfa-20427	88	45	,	,	PUNCT
cjfa-20427	88	46	2013	2013	NUM
cjfa-20427	88	47	,	,	PUNCT
cjfa-20427	88	48	pp	pp	ADJ
cjfa-20427	88	49	.	.	PUNCT
cjfa-20427	89	1	303–304	303–304	NUM
cjfa-20427	89	2	)	)	PUNCT
cjfa-20427	89	3	.	.	PUNCT
cjfa-20427	90	1	the	the	DET
cjfa-20427	90	2	literature	literature	NOUN
cjfa-20427	90	3	of	of	ADP
cjfa-20427	90	4	the	the	DET
cjfa-20427	90	5	subject	subject	NOUN
cjfa-20427	90	6	does	do	AUX
cjfa-20427	90	7	not	not	PART
cjfa-20427	90	8	provide	provide	VERB
cjfa-20427	90	9	a	a	DET
cjfa-20427	90	10	uniform	uniform	ADJ
cjfa-20427	90	11	definition	definition	NOUN
cjfa-20427	90	12	individual	individual	ADJ
cjfa-20427	90	13	investor	investor	NOUN
cjfa-20427	90	14	.	.	PUNCT
cjfa-20427	91	1	they	they	PRON
cjfa-20427	91	2	are	be	AUX
cjfa-20427	91	3	usually	usually	ADV
cjfa-20427	91	4	defined	define	VERB
cjfa-20427	91	5	as	as	ADP
cjfa-20427	91	6	natural	natural	ADJ
cjfa-20427	91	7	persons	person	NOUN
cjfa-20427	91	8	investing	invest	VERB
cjfa-20427	91	9	their	their	PRON
cjfa-20427	91	10	savings	saving	NOUN
cjfa-20427	91	11	in	in	ADP
cjfa-20427	91	12	various	various	ADJ
cjfa-20427	91	13	assets	asset	NOUN
cjfa-20427	91	14	(	(	PUNCT
cjfa-20427	91	15	dziawgo	dziawgo	ADJ
cjfa-20427	91	16	,	,	PUNCT
cjfa-20427	91	17	2004	2004	NUM
cjfa-20427	91	18	)	)	PUNCT
cjfa-20427	91	19	.	.	PUNCT
cjfa-20427	92	1	this	this	DET
cjfa-20427	92	2	explanation	explanation	NOUN
cjfa-20427	92	3	has	have	AUX
cjfa-20427	92	4	been	be	AUX
cjfa-20427	92	5	assumed	assume	VERB
cjfa-20427	92	6	for	for	ADP
cjfa-20427	92	7	the	the	DET
cjfa-20427	92	8	purposes	purpose	NOUN
cjfa-20427	92	9	of	of	ADP
cjfa-20427	92	10	this	this	DET
cjfa-20427	92	11	study	study	NOUN
cjfa-20427	92	12	and	and	CCONJ
cjfa-20427	92	13	the	the	DET
cjfa-20427	92	14	described	describe	VERB
cjfa-20427	92	15	research	research	NOUN
cjfa-20427	92	16	.	.	PUNCT
cjfa-20427	93	1	review	review	NOUN
cjfa-20427	93	2	of	of	ADP
cjfa-20427	93	3	selected	select	VERB
cjfa-20427	93	4	third	third	ADJ
cjfa-20427	93	5	-	-	PUNCT
cjfa-20427	93	6	party	party	NOUN
cjfa-20427	93	7	research	research	NOUN
cjfa-20427	93	8	results	result	NOUN
cjfa-20427	93	9	in	in	ADP
cjfa-20427	93	10	view	view	NOUN
cjfa-20427	93	11	of	of	ADP
cjfa-20427	93	12	the	the	DET
cjfa-20427	93	13	rapid	rapid	ADJ
cjfa-20427	93	14	growth	growth	NOUN
cjfa-20427	93	15	of	of	ADP
cjfa-20427	93	16	financial	financial	ADJ
cjfa-20427	93	17	markets	market	NOUN
cjfa-20427	93	18	,	,	PUNCT
cjfa-20427	93	19	the	the	DET
cjfa-20427	93	20	problem	problem	NOUN
cjfa-20427	93	21	of	of	ADP
cjfa-20427	93	22	use	use	NOUN
cjfa-20427	93	23	and	and	CCONJ
cjfa-20427	93	24	usefulness	usefulness	NOUN
cjfa-20427	93	25	of	of	ADP
cjfa-20427	93	26	financial	financial	ADJ
cjfa-20427	93	27	reporting	reporting	NOUN
cjfa-20427	93	28	in	in	ADP
cjfa-20427	93	29	the	the	DET
cjfa-20427	93	30	decision	decision	NOUN
cjfa-20427	93	31	-	-	PUNCT
cjfa-20427	93	32	making	make	VERB
cjfa-20427	93	33	processes	process	NOUN
cjfa-20427	93	34	of	of	ADP
cjfa-20427	93	35	individual	individual	ADJ
cjfa-20427	93	36	investors	investor	NOUN
cjfa-20427	93	37	is	be	AUX
cjfa-20427	93	38	an	an	DET
cjfa-20427	93	39	interesting	interesting	ADJ
cjfa-20427	93	40	and	and	CCONJ
cjfa-20427	93	41	important	important	ADJ
cjfa-20427	93	42	subject	subject	NOUN
cjfa-20427	93	43	of	of	ADP
cjfa-20427	93	44	study	study	NOUN
cjfa-20427	93	45	.	.	PUNCT
cjfa-20427	94	1	it	it	PRON
cjfa-20427	94	2	is	be	AUX
cjfa-20427	94	3	confirmed	confirm	VERB
cjfa-20427	94	4	by	by	ADP
cjfa-20427	94	5	the	the	DET
cjfa-20427	94	6	recent	recent	ADJ
cjfa-20427	94	7	attempts	attempt	NOUN
cjfa-20427	94	8	to	to	PART
cjfa-20427	94	9	analyse	analyse	VERB
cjfa-20427	94	10	this	this	DET
cjfa-20427	94	11	subject	subject	NOUN
cjfa-20427	94	12	.	.	PUNCT
cjfa-20427	95	1	the	the	DET
cjfa-20427	95	2	issue	issue	NOUN
cjfa-20427	95	3	of	of	ADP
cjfa-20427	95	4	the	the	DET
cjfa-20427	95	5	using	using	NOUN
cjfa-20427	95	6	of	of	ADP
cjfa-20427	95	7	financial	financial	ADJ
cjfa-20427	95	8	reporting	reporting	NOUN
cjfa-20427	95	9	by	by	ADP
cjfa-20427	95	10	individual	individual	ADJ
cjfa-20427	95	11	investors	investor	NOUN
cjfa-20427	95	12	in	in	ADP
cjfa-20427	95	13	poland	poland	PROPN
cjfa-20427	95	14	was	be	AUX
cjfa-20427	95	15	the	the	DET
cjfa-20427	95	16	research	research	NOUN
cjfa-20427	95	17	subject	subject	NOUN
cjfa-20427	95	18	of	of	ADP
cjfa-20427	95	19	m.	m.	NOUN
cjfa-20427	95	20	adamczyk	adamczyk	PROPN
cjfa-20427	95	21	.	.	PUNCT
cjfa-20427	96	1	in	in	ADP
cjfa-20427	96	2	2011–2012	2011–2012	NUM
cjfa-20427	96	3	,	,	PUNCT
cjfa-20427	96	4	he	he	PRON
cjfa-20427	96	5	carried	carry	VERB
cjfa-20427	96	6	out	out	ADP
cjfa-20427	96	7	a	a	DET
cjfa-20427	96	8	survey	survey	NOUN
cjfa-20427	96	9	on	on	ADP
cjfa-20427	96	10	a	a	DET
cjfa-20427	96	11	group	group	NOUN
cjfa-20427	96	12	of	of	ADP
cjfa-20427	96	13	339	339	NUM
cjfa-20427	96	14	non	non	ADJ
cjfa-20427	96	15	-	-	ADJ
cjfa-20427	96	16	professional	professional	ADJ
cjfa-20427	96	17	investors	investor	NOUN
cjfa-20427	96	18	.	.	PUNCT
cjfa-20427	97	1	he	he	PRON
cjfa-20427	97	2	determined	determine	VERB
cjfa-20427	97	3	that	that	SCONJ
cjfa-20427	97	4	approximately	approximately	ADV
cjfa-20427	97	5	75	75	NUM
cjfa-20427	97	6	%	%	NOUN
cjfa-20427	97	7	of	of	ADP
cjfa-20427	97	8	the	the	DET
cjfa-20427	97	9	respondents	respondent	NOUN
cjfa-20427	97	10	use	use	VERB
cjfa-20427	97	11	financial	financial	ADJ
cjfa-20427	97	12	reporting	reporting	NOUN
cjfa-20427	97	13	information	information	NOUN
cjfa-20427	97	14	in	in	ADP
cjfa-20427	97	15	investment	investment	NOUN
cjfa-20427	97	16	decisions	decision	NOUN
cjfa-20427	97	17	.	.	PUNCT
cjfa-20427	98	1	balance	balance	NOUN
cjfa-20427	98	2	sheet	sheet	NOUN
cjfa-20427	98	3	and	and	CCONJ
cjfa-20427	98	4	profit	profit	NOUN
cjfa-20427	98	5	and	and	CCONJ
cjfa-20427	98	6	loss	loss	NOUN
cjfa-20427	98	7	account	account	NOUN
cjfa-20427	98	8	were	be	AUX
cjfa-20427	98	9	the	the	DET
cjfa-20427	98	10	most	most	ADV
cjfa-20427	98	11	frequently	frequently	ADV
cjfa-20427	98	12	used	use	VERB
cjfa-20427	98	13	components	component	NOUN
cjfa-20427	98	14	of	of	ADP
cjfa-20427	98	15	the	the	DET
cjfa-20427	98	16	financial	financial	ADJ
cjfa-20427	98	17	statements	statement	NOUN
cjfa-20427	98	18	in	in	ADP
cjfa-20427	98	19	this	this	DET
cjfa-20427	98	20	group	group	NOUN
cjfa-20427	98	21	of	of	ADP
cjfa-20427	98	22	respondents	respondent	NOUN
cjfa-20427	98	23	(	(	PUNCT
cjfa-20427	98	24	adamczyk	adamczyk	PROPN
cjfa-20427	98	25	,	,	PUNCT
cjfa-20427	98	26	2017	2017	NUM
cjfa-20427	98	27	,	,	PUNCT
cjfa-20427	98	28	pp	pp	ADP
cjfa-20427	98	29	.	.	PUNCT
cjfa-20427	99	1	9–12	9–12	PROPN
cjfa-20427	99	2	)	)	PUNCT
cjfa-20427	99	3	.	.	PUNCT
cjfa-20427	100	1	another	another	DET
cjfa-20427	100	2	studies	study	NOUN
cjfa-20427	100	3	in	in	ADP
cjfa-20427	100	4	this	this	DET
cjfa-20427	100	5	field	field	NOUN
cjfa-20427	100	6	was	be	AUX
cjfa-20427	100	7	the	the	DET
cjfa-20427	100	8	analysis	analysis	NOUN
cjfa-20427	100	9	of	of	ADP
cjfa-20427	100	10	usefulness	usefulness	NOUN
cjfa-20427	100	11	of	of	ADP
cjfa-20427	100	12	data	datum	NOUN
cjfa-20427	100	13	included	include	VERB
cjfa-20427	100	14	in	in	ADP
cjfa-20427	100	15	financial	financial	ADJ
cjfa-20427	100	16	statements	statement	NOUN
cjfa-20427	100	17	in	in	ADP
cjfa-20427	100	18	the	the	DET
cjfa-20427	100	19	decision	decision	NOUN
cjfa-20427	100	20	-	-	PUNCT
cjfa-20427	100	21	making	make	VERB
cjfa-20427	100	22	processes	process	NOUN
cjfa-20427	100	23	of	of	ADP
cjfa-20427	100	24	individual	individual	ADJ
cjfa-20427	100	25	investors	investor	NOUN
cjfa-20427	100	26	,	,	PUNCT
cjfa-20427	100	27	made	make	VERB
cjfa-20427	100	28	by	by	ADP
cjfa-20427	100	29	j.	j.	PROPN
cjfa-20427	100	30	błażyńska	błażyńska	PROPN
cjfa-20427	100	31	.	.	PUNCT
cjfa-20427	101	1	the	the	DET
cjfa-20427	101	2	survey	survey	NOUN
cjfa-20427	101	3	was	be	AUX
cjfa-20427	101	4	conducted	conduct	VERB
cjfa-20427	101	5	in	in	ADP
cjfa-20427	101	6	a	a	DET
cjfa-20427	101	7	group	group	NOUN
cjfa-20427	101	8	of	of	ADP
cjfa-20427	101	9	334	334	NUM
cjfa-20427	101	10	respondents	respondent	NOUN
cjfa-20427	101	11	in	in	ADP
cjfa-20427	101	12	2013	2013	NUM
cjfa-20427	101	13	.	.	PUNCT
cjfa-20427	102	1	the	the	DET
cjfa-20427	102	2	usefulness	usefulness	NOUN
cjfa-20427	102	3	of	of	ADP
cjfa-20427	102	4	financial	financial	ADJ
cjfa-20427	102	5	reporting	reporting	NOUN
cjfa-20427	102	6	for	for	ADP
cjfa-20427	102	7	financial	financial	ADJ
cjfa-20427	102	8	…	…	PUNCT
cjfa-20427	102	9	105	105	NUM
cjfa-20427	102	10	the	the	DET
cjfa-20427	102	11	analysis	analysis	NOUN
cjfa-20427	102	12	of	of	ADP
cjfa-20427	102	13	the	the	DET
cjfa-20427	102	14	results	result	NOUN
cjfa-20427	102	15	indicates	indicate	VERB
cjfa-20427	102	16	that	that	SCONJ
cjfa-20427	102	17	most	most	ADJ
cjfa-20427	102	18	of	of	ADP
cjfa-20427	102	19	the	the	DET
cjfa-20427	102	20	surveyed	survey	VERB
cjfa-20427	102	21	found	find	VERB
cjfa-20427	102	22	useful	useful	ADJ
cjfa-20427	102	23	information	information	NOUN
cjfa-20427	102	24	in	in	ADP
cjfa-20427	102	25	financial	financial	ADJ
cjfa-20427	102	26	statements	statement	NOUN
cjfa-20427	102	27	(	(	PUNCT
cjfa-20427	102	28	95	95	NUM
cjfa-20427	102	29	%	%	NOUN
cjfa-20427	102	30	)	)	PUNCT
cjfa-20427	102	31	,	,	PUNCT
cjfa-20427	102	32	but	but	CCONJ
cjfa-20427	102	33	only	only	ADV
cjfa-20427	102	34	a	a	DET
cjfa-20427	102	35	small	small	ADJ
cjfa-20427	102	36	group	group	NOUN
cjfa-20427	102	37	claimed	claim	VERB
cjfa-20427	102	38	that	that	SCONJ
cjfa-20427	102	39	all	all	DET
cjfa-20427	102	40	information	information	NOUN
cjfa-20427	102	41	was	be	AUX
cjfa-20427	102	42	useful	useful	ADJ
cjfa-20427	102	43	(	(	PUNCT
cjfa-20427	102	44	8	8	NUM
cjfa-20427	102	45	%	%	NOUN
cjfa-20427	102	46	)	)	PUNCT
cjfa-20427	102	47	.	.	PUNCT
cjfa-20427	103	1	over	over	ADP
cjfa-20427	103	2	a	a	DET
cjfa-20427	103	3	half	half	NOUN
cjfa-20427	103	4	of	of	ADP
cjfa-20427	103	5	survey	survey	NOUN
cjfa-20427	103	6	participants	participant	NOUN
cjfa-20427	103	7	came	come	VERB
cjfa-20427	103	8	to	to	ADP
cjfa-20427	103	9	a	a	DET
cjfa-20427	103	10	conclusion	conclusion	NOUN
cjfa-20427	103	11	that	that	SCONJ
cjfa-20427	103	12	most	most	ADJ
cjfa-20427	103	13	of	of	ADP
cjfa-20427	103	14	the	the	DET
cjfa-20427	103	15	data	datum	NOUN
cjfa-20427	103	16	were	be	AUX
cjfa-20427	103	17	useful	useful	ADJ
cjfa-20427	103	18	(	(	PUNCT
cjfa-20427	103	19	59	59	NUM
cjfa-20427	103	20	%	%	NOUN
cjfa-20427	103	21	)	)	PUNCT
cjfa-20427	103	22	.	.	PUNCT
cjfa-20427	104	1	a	a	DET
cjfa-20427	104	2	large	large	ADJ
cjfa-20427	104	3	part	part	NOUN
cjfa-20427	104	4	of	of	ADP
cjfa-20427	104	5	surveyed	survey	VERB
cjfa-20427	104	6	investors	investor	NOUN
cjfa-20427	104	7	indicated	indicate	VERB
cjfa-20427	104	8	that	that	SCONJ
cjfa-20427	104	9	only	only	ADV
cjfa-20427	104	10	certain	certain	ADJ
cjfa-20427	104	11	information	information	NOUN
cjfa-20427	104	12	was	be	AUX
cjfa-20427	104	13	useful	useful	ADJ
cjfa-20427	104	14	(	(	PUNCT
cjfa-20427	104	15	28	28	NUM
cjfa-20427	104	16	%	%	NOUN
cjfa-20427	104	17	)	)	PUNCT
cjfa-20427	104	18	.	.	PUNCT
cjfa-20427	105	1	the	the	DET
cjfa-20427	105	2	remaining	remain	VERB
cjfa-20427	105	3	group	group	NOUN
cjfa-20427	105	4	reported	report	VERB
cjfa-20427	105	5	lack	lack	NOUN
cjfa-20427	105	6	of	of	ADP
cjfa-20427	105	7	usefulness	usefulness	NOUN
cjfa-20427	105	8	of	of	ADP
cjfa-20427	105	9	this	this	DET
cjfa-20427	105	10	type	type	NOUN
cjfa-20427	105	11	of	of	ADP
cjfa-20427	105	12	data	datum	NOUN
cjfa-20427	105	13	(	(	PUNCT
cjfa-20427	105	14	5	5	NUM
cjfa-20427	105	15	%	%	NOUN
cjfa-20427	105	16	)	)	PUNCT
cjfa-20427	105	17	(	(	PUNCT
cjfa-20427	105	18	błażyńska	błażyńska	PROPN
cjfa-20427	105	19	,	,	PUNCT
cjfa-20427	105	20	2015	2015	NUM
cjfa-20427	105	21	,	,	PUNCT
cjfa-20427	105	22	pp	pp	ADJ
cjfa-20427	105	23	.	.	PUNCT
cjfa-20427	106	1	219–221	219–221	NUM
cjfa-20427	106	2	)	)	PUNCT
cjfa-20427	106	3	.	.	PUNCT
cjfa-20427	107	1	other	other	ADJ
cjfa-20427	107	2	research	research	NOUN
cjfa-20427	107	3	in	in	ADP
cjfa-20427	107	4	the	the	DET
cjfa-20427	107	5	described	describe	VERB
cjfa-20427	107	6	field	field	NOUN
cjfa-20427	107	7	was	be	AUX
cjfa-20427	107	8	the	the	DET
cjfa-20427	107	9	survey	survey	NOUN
cjfa-20427	107	10	conducted	conduct	VERB
cjfa-20427	107	11	by	by	ADP
cjfa-20427	107	12	d.	d.	PROPN
cjfa-20427	107	13	dziawgo	dziawgo	PROPN
cjfa-20427	107	14	in	in	ADP
cjfa-20427	107	15	2009	2009	NUM
cjfa-20427	107	16	and	and	CCONJ
cjfa-20427	107	17	2010	2010	NUM
cjfa-20427	107	18	among	among	ADP
cjfa-20427	107	19	416	416	NUM
cjfa-20427	107	20	individual	individual	ADJ
cjfa-20427	107	21	investors	investor	NOUN
cjfa-20427	107	22	.	.	PUNCT
cjfa-20427	108	1	it	it	PRON
cjfa-20427	108	2	comprised	comprise	VERB
cjfa-20427	108	3	an	an	DET
cjfa-20427	108	4	assessment	assessment	NOUN
cjfa-20427	108	5	of	of	ADP
cjfa-20427	108	6	adaptation	adaptation	NOUN
cjfa-20427	108	7	of	of	ADP
cjfa-20427	108	8	the	the	DET
cjfa-20427	108	9	scope	scope	NOUN
cjfa-20427	108	10	of	of	ADP
cjfa-20427	108	11	information	information	NOUN
cjfa-20427	108	12	provided	provide	VERB
cjfa-20427	108	13	by	by	ADP
cjfa-20427	108	14	companies	company	NOUN
cjfa-20427	108	15	to	to	ADP
cjfa-20427	108	16	the	the	DET
cjfa-20427	108	17	informative	informative	ADJ
cjfa-20427	108	18	needs	need	NOUN
cjfa-20427	108	19	of	of	ADP
cjfa-20427	108	20	the	the	DET
cjfa-20427	108	21	investors	investor	NOUN
cjfa-20427	108	22	.	.	PUNCT
cjfa-20427	109	1	the	the	DET
cjfa-20427	109	2	results	result	NOUN
cjfa-20427	109	3	lead	lead	VERB
cjfa-20427	109	4	to	to	ADP
cjfa-20427	109	5	a	a	DET
cjfa-20427	109	6	conclusion	conclusion	NOUN
cjfa-20427	109	7	that	that	SCONJ
cjfa-20427	109	8	only	only	ADV
cjfa-20427	109	9	a	a	DET
cjfa-20427	109	10	small	small	ADJ
cjfa-20427	109	11	group	group	NOUN
cjfa-20427	109	12	of	of	ADP
cjfa-20427	109	13	survey	survey	NOUN
cjfa-20427	109	14	participants	participant	NOUN
cjfa-20427	109	15	(	(	PUNCT
cjfa-20427	109	16	18	18	NUM
cjfa-20427	109	17	%	%	NOUN
cjfa-20427	109	18	)	)	PUNCT
cjfa-20427	109	19	was	be	AUX
cjfa-20427	109	20	satisfied	satisfied	ADJ
cjfa-20427	109	21	with	with	ADP
cjfa-20427	109	22	the	the	DET
cjfa-20427	109	23	scope	scope	NOUN
cjfa-20427	109	24	of	of	ADP
cjfa-20427	109	25	presented	present	VERB
cjfa-20427	109	26	information	information	NOUN
cjfa-20427	109	27	.	.	PUNCT
cjfa-20427	110	1	much	much	ADV
cjfa-20427	110	2	more	more	ADV
cjfa-20427	110	3	frequently	frequently	ADV
cjfa-20427	110	4	the	the	DET
cjfa-20427	110	5	surveyed	survey	VERB
cjfa-20427	110	6	reported	report	VERB
cjfa-20427	110	7	only	only	ADV
cjfa-20427	110	8	sufficient	sufficient	ADJ
cjfa-20427	110	9	adjustment	adjustment	NOUN
cjfa-20427	110	10	of	of	ADP
cjfa-20427	110	11	provided	provide	VERB
cjfa-20427	110	12	information	information	NOUN
cjfa-20427	110	13	to	to	ADP
cjfa-20427	110	14	their	their	PRON
cjfa-20427	110	15	needs	need	NOUN
cjfa-20427	110	16	(	(	PUNCT
cjfa-20427	110	17	46	46	NUM
cjfa-20427	110	18	%	%	NOUN
cjfa-20427	110	19	)	)	PUNCT
cjfa-20427	110	20	.	.	PUNCT
cjfa-20427	111	1	relatively	relatively	ADV
cjfa-20427	111	2	large	large	ADJ
cjfa-20427	111	3	percentage	percentage	NOUN
cjfa-20427	111	4	of	of	ADP
cjfa-20427	111	5	investors	investor	NOUN
cjfa-20427	111	6	indicated	indicate	VERB
cjfa-20427	111	7	poor	poor	ADJ
cjfa-20427	111	8	adjustment	adjustment	NOUN
cjfa-20427	111	9	of	of	ADP
cjfa-20427	111	10	this	this	DET
cjfa-20427	111	11	type	type	NOUN
cjfa-20427	111	12	of	of	ADP
cjfa-20427	111	13	data	datum	NOUN
cjfa-20427	111	14	(	(	PUNCT
cjfa-20427	111	15	28	28	NUM
cjfa-20427	111	16	%	%	NOUN
cjfa-20427	111	17	)	)	PUNCT
cjfa-20427	111	18	(	(	PUNCT
cjfa-20427	111	19	dziawgo	dziawgo	ADV
cjfa-20427	111	20	,	,	PUNCT
cjfa-20427	111	21	2011	2011	NUM
cjfa-20427	111	22	,	,	PUNCT
cjfa-20427	111	23	pp	pp	ADJ
cjfa-20427	111	24	.	.	PUNCT
cjfa-20427	112	1	225–227	225–227	NUM
cjfa-20427	112	2	)	)	PUNCT
cjfa-20427	112	3	.	.	PUNCT
cjfa-20427	113	1	individual	individual	ADJ
cjfa-20427	113	2	investors	investor	NOUN
cjfa-20427	113	3	in	in	ADP
cjfa-20427	113	4	poland	poland	PROPN
cjfa-20427	113	5	–	–	PUNCT
cjfa-20427	113	6	presentation	presentation	NOUN
cjfa-20427	113	7	of	of	ADP
cjfa-20427	113	8	author	author	NOUN
cjfa-20427	113	9	’s	’s	PART
cjfa-20427	113	10	research	research	NOUN
cjfa-20427	113	11	results	result	NOUN
cjfa-20427	113	12	in	in	ADP
cjfa-20427	113	13	order	order	NOUN
cjfa-20427	113	14	to	to	PART
cjfa-20427	113	15	fulfil	fulfil	VERB
cjfa-20427	113	16	the	the	DET
cjfa-20427	113	17	goal	goal	NOUN
cjfa-20427	113	18	of	of	ADP
cjfa-20427	113	19	this	this	DET
cjfa-20427	113	20	study	study	NOUN
cjfa-20427	113	21	,	,	PUNCT
cjfa-20427	113	22	selected	select	VERB
cjfa-20427	113	23	outcomes	outcome	NOUN
cjfa-20427	113	24	of	of	ADP
cjfa-20427	113	25	the	the	DET
cjfa-20427	113	26	author	author	NOUN
cjfa-20427	113	27	’s	’s	PART
cjfa-20427	113	28	survey	survey	NOUN
cjfa-20427	113	29	on	on	ADP
cjfa-20427	113	30	usefulness	usefulness	NOUN
cjfa-20427	113	31	of	of	ADP
cjfa-20427	113	32	the	the	DET
cjfa-20427	113	33	reporting	reporting	NOUN
cjfa-20427	113	34	data	datum	NOUN
cjfa-20427	113	35	concerning	concern	VERB
cjfa-20427	113	36	financial	financial	ADJ
cjfa-20427	113	37	instruments	instrument	NOUN
cjfa-20427	113	38	in	in	ADP
cjfa-20427	113	39	the	the	DET
cjfa-20427	113	40	opinion	opinion	NOUN
cjfa-20427	113	41	of	of	ADP
cjfa-20427	113	42	individual	individual	ADJ
cjfa-20427	113	43	investors	investor	NOUN
cjfa-20427	113	44	will	will	AUX
cjfa-20427	113	45	be	be	AUX
cjfa-20427	113	46	used	use	VERB
cjfa-20427	113	47	.	.	PUNCT
cjfa-20427	114	1	the	the	DET
cjfa-20427	114	2	said	say	VERB
cjfa-20427	114	3	survey	survey	NOUN
cjfa-20427	114	4	was	be	AUX
cjfa-20427	114	5	conducted	conduct	VERB
cjfa-20427	114	6	at	at	ADP
cjfa-20427	114	7	the	the	DET
cjfa-20427	114	8	author	author	NOUN
cjfa-20427	114	9	’s	’s	PART
cjfa-20427	114	10	request	request	NOUN
cjfa-20427	114	11	in	in	ADP
cjfa-20427	114	12	2015	2015	NUM
cjfa-20427	114	13	by	by	ADP
cjfa-20427	114	14	the	the	DET
cjfa-20427	114	15	polish	polish	PROPN
cjfa-20427	114	16	association	association	PROPN
cjfa-20427	114	17	of	of	ADP
cjfa-20427	114	18	individual	individual	ADJ
cjfa-20427	114	19	investors	investor	NOUN
cjfa-20427	114	20	(	(	PUNCT
cjfa-20427	114	21	stowarzyszenie	stowarzyszenie	NOUN
cjfa-20427	114	22	inwestorów	inwestorów	PROPN
cjfa-20427	114	23	indywidualnych	indywidualnych	ADJ
cjfa-20427	114	24	,	,	PUNCT
cjfa-20427	114	25	sii	sii	PROPN
cjfa-20427	114	26	)	)	PUNCT
cjfa-20427	114	27	.	.	PUNCT
cjfa-20427	115	1	it	it	PRON
cjfa-20427	115	2	encompassed	encompass	VERB
cjfa-20427	115	3	a	a	DET
cjfa-20427	115	4	group	group	NOUN
cjfa-20427	115	5	of	of	ADP
cjfa-20427	115	6	408	408	NUM
cjfa-20427	115	7	individual	individual	ADJ
cjfa-20427	115	8	investors	investor	NOUN
cjfa-20427	115	9	from	from	ADP
cjfa-20427	115	10	poland	poland	PROPN
cjfa-20427	115	11	.	.	PUNCT
cjfa-20427	116	1	the	the	DET
cjfa-20427	116	2	research	research	NOUN
cjfa-20427	116	3	tool	tool	NOUN
cjfa-20427	116	4	was	be	AUX
cjfa-20427	116	5	an	an	DET
cjfa-20427	116	6	online	online	ADJ
cjfa-20427	116	7	survey	survey	NOUN
cjfa-20427	116	8	questionnaire	questionnaire	NOUN
cjfa-20427	116	9	published	publish	VERB
cjfa-20427	116	10	on	on	ADP
cjfa-20427	116	11	the	the	DET
cjfa-20427	116	12	website	website	NOUN
cjfa-20427	116	13	of	of	ADP
cjfa-20427	116	14	the	the	DET
cjfa-20427	116	15	association	association	NOUN
cjfa-20427	116	16	.	.	PUNCT
cjfa-20427	117	1	the	the	DET
cjfa-20427	117	2	characteristic	characteristic	NOUN
cjfa-20427	117	3	of	of	ADP
cjfa-20427	117	4	the	the	DET
cjfa-20427	117	5	surveyed	survey	VERB
cjfa-20427	117	6	group	group	NOUN
cjfa-20427	117	7	of	of	ADP
cjfa-20427	117	8	respondents	respondent	NOUN
cjfa-20427	117	9	started	start	VERB
cjfa-20427	117	10	with	with	ADP
cjfa-20427	117	11	determining	determine	VERB
cjfa-20427	117	12	their	their	PRON
cjfa-20427	117	13	age	age	NOUN
cjfa-20427	117	14	.	.	PUNCT
cjfa-20427	118	1	considering	consider	VERB
cjfa-20427	118	2	the	the	DET
cjfa-20427	118	3	age	age	NOUN
cjfa-20427	118	4	of	of	ADP
cjfa-20427	118	5	the	the	DET
cjfa-20427	118	6	them	they	PRON
cjfa-20427	118	7	,	,	PUNCT
cjfa-20427	118	8	there	there	PRON
cjfa-20427	118	9	is	be	VERB
cjfa-20427	118	10	a	a	DET
cjfa-20427	118	11	noticeable	noticeable	ADJ
cjfa-20427	118	12	differs	differ	NOUN
cjfa-20427	118	13	.	.	PUNCT
cjfa-20427	119	1	that	that	PRON
cjfa-20427	119	2	’s	’	VERB
cjfa-20427	119	3	why	why	SCONJ
cjfa-20427	119	4	,	,	PUNCT
cjfa-20427	119	5	the	the	DET
cjfa-20427	119	6	following	follow	VERB
cjfa-20427	119	7	age	age	NOUN
cjfa-20427	119	8	categories	category	NOUN
cjfa-20427	119	9	have	have	AUX
cjfa-20427	119	10	been	be	AUX
cjfa-20427	119	11	distinguished	distinguish	VERB
cjfa-20427	119	12	:	:	PUNCT
cjfa-20427	119	13	a	a	X
cjfa-20427	119	14	)	)	PUNCT
cjfa-20427	119	15	under	under	ADP
cjfa-20427	119	16	30	30	NUM
cjfa-20427	119	17	,	,	PUNCT
cjfa-20427	119	18	b	b	NOUN
cjfa-20427	119	19	)	)	PUNCT
cjfa-20427	119	20	at	at	ADV
cjfa-20427	119	21	least	least	ADJ
cjfa-20427	119	22	30	30	NUM
cjfa-20427	119	23	,	,	PUNCT
cjfa-20427	119	24	but	but	CCONJ
cjfa-20427	119	25	less	less	ADJ
cjfa-20427	119	26	than	than	ADP
cjfa-20427	119	27	40	40	NUM
cjfa-20427	119	28	,	,	PUNCT
cjfa-20427	119	29	c	c	NOUN
cjfa-20427	119	30	)	)	PUNCT
cjfa-20427	119	31	at	at	ADV
cjfa-20427	119	32	least	least	ADJ
cjfa-20427	119	33	40	40	NUM
cjfa-20427	119	34	,	,	PUNCT
cjfa-20427	119	35	but	but	CCONJ
cjfa-20427	119	36	less	less	ADJ
cjfa-20427	119	37	than	than	ADP
cjfa-20427	119	38	50	50	NUM
cjfa-20427	119	39	,	,	PUNCT
cjfa-20427	119	40	d	d	NOUN
cjfa-20427	119	41	)	)	PUNCT
cjfa-20427	119	42	over	over	ADP
cjfa-20427	119	43	50	50	NUM
cjfa-20427	119	44	.	.	PUNCT
cjfa-20427	120	1	the	the	DET
cjfa-20427	120	2	obtained	obtain	VERB
cjfa-20427	120	3	results	result	NOUN
cjfa-20427	120	4	are	be	AUX
cjfa-20427	120	5	presented	present	VERB
cjfa-20427	120	6	in	in	ADP
cjfa-20427	120	7	figure	figure	NOUN
cjfa-20427	120	8	1	1	NUM
cjfa-20427	120	9	.	.	PUNCT
cjfa-20427	121	1	jarosław	jarosław	PROPN
cjfa-20427	121	2	pawłowski106	pawłowski106	PROPN
cjfa-20427	121	3	figure	figure	NOUN
cjfa-20427	121	4	1	1	NUM
cjfa-20427	121	5	.	.	PUNCT
cjfa-20427	122	1	division	division	NOUN
cjfa-20427	122	2	of	of	ADP
cjfa-20427	122	3	the	the	DET
cjfa-20427	122	4	surveyed	survey	VERB
cjfa-20427	122	5	group	group	NOUN
cjfa-20427	122	6	of	of	ADP
cjfa-20427	122	7	individual	individual	ADJ
cjfa-20427	122	8	investors	investor	NOUN
cjfa-20427	122	9	in	in	ADP
cjfa-20427	122	10	terms	term	NOUN
cjfa-20427	122	11	of	of	ADP
cjfa-20427	122	12	age	age	NOUN
cjfa-20427	122	13	(	(	PUNCT
cjfa-20427	122	14	%	%	INTJ
cjfa-20427	122	15	)	)	PUNCT
cjfa-20427	122	16	figure	figure	NOUN
cjfa-20427	122	17	1	1	NUM
cjfa-20427	122	18	.	.	PUNCT
cjfa-20427	123	1	s.	s.	PROPN
cjfa-20427	123	2	106	106	NUM
cjfa-20427	123	3	figure	figure	NOUN
cjfa-20427	123	4	2	2	NUM
cjfa-20427	123	5	,	,	PUNCT
cjfa-20427	123	6	s.	s.	PROPN
cjfa-20427	123	7	106	106	NUM
cjfa-20427	123	8	over	over	ADP
cjfa-20427	123	9	50	50	NUM
cjfa-20427	123	10	20	20	NUM
cjfa-20427	123	11	%	%	NOUN
cjfa-20427	123	12	under	under	ADP
cjfa-20427	123	13	30	30	NUM
cjfa-20427	123	14	33	33	NUM
cjfa-20427	123	15	%	%	NOUN
cjfa-20427	123	16	30–40	30–40	NUM
cjfa-20427	123	17	29	29	NUM
cjfa-20427	123	18	%	%	NOUN
cjfa-20427	123	19	40–50	40–50	NUM
cjfa-20427	123	20	18	18	NUM
cjfa-20427	123	21	%	%	NOUN
cjfa-20427	123	22	others	other	NOUN
cjfa-20427	123	23	26	26	NUM
cjfa-20427	123	24	%	%	NOUN
cjfa-20427	123	25	economic	economic	ADJ
cjfa-20427	123	26	47	47	NUM
cjfa-20427	123	27	%	%	NOUN
cjfa-20427	123	28	technical	technical	ADJ
cjfa-20427	123	29	18	18	NUM
cjfa-20427	123	30	%	%	NOUN
cjfa-20427	123	31	it	it	PRON
cjfa-20427	123	32	6	6	NUM
cjfa-20427	123	33	%	%	NOUN
cjfa-20427	123	34	legal	legal	ADJ
cjfa-20427	123	35	3	3	NUM
cjfa-20427	123	36	%	%	NOUN
cjfa-20427	123	37	s	s	PART
cjfa-20427	123	38	o	o	NOUN
cjfa-20427	123	39	u	u	NOUN
cjfa-20427	123	40	r	r	NOUN
cjfa-20427	123	41	c	c	NOUN
cjfa-20427	123	42	e	e	NOUN
cjfa-20427	123	43	:	:	PUNCT
cjfa-20427	123	44	individual	individual	ADJ
cjfa-20427	123	45	study	study	NOUN
cjfa-20427	123	46	.	.	PUNCT
cjfa-20427	124	1	the	the	DET
cjfa-20427	124	2	youngest	young	ADJ
cjfa-20427	124	3	investors	investor	NOUN
cjfa-20427	124	4	,	,	PUNCT
cjfa-20427	124	5	under	under	ADP
cjfa-20427	124	6	30	30	NUM
cjfa-20427	124	7	years	year	NOUN
cjfa-20427	124	8	of	of	ADP
cjfa-20427	124	9	age	age	NOUN
cjfa-20427	124	10	were	be	AUX
cjfa-20427	124	11	the	the	DET
cjfa-20427	124	12	largest	large	ADJ
cjfa-20427	124	13	group	group	NOUN
cjfa-20427	124	14	of	of	ADP
cjfa-20427	124	15	respondents	respondent	NOUN
cjfa-20427	124	16	.	.	PUNCT
cjfa-20427	125	1	their	their	PRON
cjfa-20427	125	2	participation	participation	NOUN
cjfa-20427	125	3	in	in	ADP
cjfa-20427	125	4	analysed	analyse	VERB
cjfa-20427	125	5	group	group	NOUN
cjfa-20427	125	6	was	be	AUX
cjfa-20427	125	7	approx	approx	NOUN
cjfa-20427	125	8	.	.	PUNCT
cjfa-20427	126	1	33	33	NUM
cjfa-20427	126	2	%	%	NOUN
cjfa-20427	126	3	.	.	PUNCT
cjfa-20427	127	1	respondents	respondent	NOUN
cjfa-20427	127	2	from	from	ADP
cjfa-20427	127	3	30	30	NUM
cjfa-20427	127	4	to	to	PART
cjfa-20427	127	5	40	40	NUM
cjfa-20427	127	6	were	be	AUX
cjfa-20427	127	7	the	the	DET
cjfa-20427	127	8	second	second	ADV
cjfa-20427	127	9	largest	large	ADJ
cjfa-20427	127	10	age	age	NOUN
cjfa-20427	127	11	group	group	NOUN
cjfa-20427	127	12	.	.	PUNCT
cjfa-20427	128	1	their	their	PRON
cjfa-20427	128	2	portion	portion	NOUN
cjfa-20427	128	3	in	in	ADP
cjfa-20427	128	4	this	this	DET
cjfa-20427	128	5	community	community	NOUN
cjfa-20427	128	6	reaching	reach	VERB
cjfa-20427	128	7	approx	approx	PROPN
cjfa-20427	128	8	.	.	PUNCT
cjfa-20427	129	1	29	29	NUM
cjfa-20427	129	2	%	%	NOUN
cjfa-20427	129	3	.	.	PUNCT
cjfa-20427	130	1	investors	investor	NOUN
cjfa-20427	130	2	over	over	ADP
cjfa-20427	130	3	50	50	NUM
cjfa-20427	130	4	and	and	CCONJ
cjfa-20427	130	5	aged	age	VERB
cjfa-20427	130	6	40	40	NUM
cjfa-20427	130	7	to	to	PART
cjfa-20427	130	8	50	50	NUM
cjfa-20427	130	9	were	be	AUX
cjfa-20427	130	10	the	the	DET
cjfa-20427	130	11	next	next	ADJ
cjfa-20427	130	12	groups	group	NOUN
cjfa-20427	130	13	,	,	PUNCT
cjfa-20427	130	14	with	with	ADP
cjfa-20427	130	15	the	the	DET
cjfa-20427	130	16	percentage	percentage	NOUN
cjfa-20427	130	17	of	of	ADP
cjfa-20427	130	18	20	20	NUM
cjfa-20427	130	19	%	%	NOUN
cjfa-20427	130	20	and	and	CCONJ
cjfa-20427	130	21	18	18	NUM
cjfa-20427	130	22	%	%	NOUN
cjfa-20427	130	23	,	,	PUNCT
cjfa-20427	130	24	respectively	respectively	ADV
cjfa-20427	130	25	.	.	PUNCT
cjfa-20427	131	1	the	the	DET
cjfa-20427	131	2	surveyed	survey	VERB
cjfa-20427	131	3	group	group	NOUN
cjfa-20427	131	4	of	of	ADP
cjfa-20427	131	5	individual	individual	ADJ
cjfa-20427	131	6	investors	investor	NOUN
cjfa-20427	131	7	is	be	AUX
cjfa-20427	131	8	also	also	ADV
cjfa-20427	131	9	diversified	diversify	VERB
cjfa-20427	131	10	in	in	ADP
cjfa-20427	131	11	terms	term	NOUN
cjfa-20427	131	12	of	of	ADP
cjfa-20427	131	13	kind	kind	NOUN
cjfa-20427	131	14	of	of	ADP
cjfa-20427	131	15	education	education	NOUN
cjfa-20427	131	16	.	.	PUNCT
cjfa-20427	132	1	taking	take	VERB
cjfa-20427	132	2	into	into	ADP
cjfa-20427	132	3	account	account	NOUN
cjfa-20427	132	4	this	this	DET
cjfa-20427	132	5	characteristic	characteristic	NOUN
cjfa-20427	132	6	the	the	DET
cjfa-20427	132	7	following	follow	VERB
cjfa-20427	132	8	categories	category	NOUN
cjfa-20427	132	9	have	have	AUX
cjfa-20427	132	10	been	be	AUX
cjfa-20427	132	11	distinguished	distinguish	VERB
cjfa-20427	132	12	:	:	PUNCT
cjfa-20427	132	13	economic	economic	ADJ
cjfa-20427	132	14	,	,	PUNCT
cjfa-20427	132	15	technical	technical	ADJ
cjfa-20427	132	16	,	,	PUNCT
cjfa-20427	132	17	it	it	PRON
cjfa-20427	132	18	,	,	PUNCT
cjfa-20427	132	19	legal	legal	ADJ
cjfa-20427	132	20	and	and	CCONJ
cjfa-20427	132	21	others	other	NOUN
cjfa-20427	132	22	.	.	PUNCT
cjfa-20427	133	1	the	the	DET
cjfa-20427	133	2	obtained	obtain	VERB
cjfa-20427	133	3	results	result	NOUN
cjfa-20427	133	4	are	be	AUX
cjfa-20427	133	5	presented	present	VERB
cjfa-20427	133	6	in	in	ADP
cjfa-20427	133	7	figure	figure	NOUN
cjfa-20427	133	8	2	2	NUM
cjfa-20427	133	9	.	.	PUNCT
cjfa-20427	133	10	figure	figure	NOUN
cjfa-20427	133	11	2	2	NUM
cjfa-20427	133	12	.	.	PUNCT
cjfa-20427	134	1	division	division	NOUN
cjfa-20427	134	2	of	of	ADP
cjfa-20427	134	3	the	the	DET
cjfa-20427	134	4	surveyed	survey	VERB
cjfa-20427	134	5	group	group	NOUN
cjfa-20427	134	6	of	of	ADP
cjfa-20427	134	7	individual	individual	ADJ
cjfa-20427	134	8	investors	investor	NOUN
cjfa-20427	134	9	in	in	ADP
cjfa-20427	134	10	terms	term	NOUN
cjfa-20427	134	11	of	of	ADP
cjfa-20427	134	12	type	type	NOUN
cjfa-20427	134	13	of	of	ADP
cjfa-20427	134	14	education	education	NOUN
cjfa-20427	134	15	(	(	PUNCT
cjfa-20427	134	16	%	%	INTJ
cjfa-20427	134	17	)	)	PUNCT
cjfa-20427	134	18	figure	figure	NOUN
cjfa-20427	134	19	1	1	NUM
cjfa-20427	134	20	.	.	PUNCT
cjfa-20427	135	1	s.	s.	PROPN
cjfa-20427	135	2	106	106	NUM
cjfa-20427	135	3	figure	figure	NOUN
cjfa-20427	135	4	2	2	NUM
cjfa-20427	135	5	,	,	PUNCT
cjfa-20427	135	6	s.	s.	PROPN
cjfa-20427	135	7	106	106	NUM
cjfa-20427	135	8	over	over	ADP
cjfa-20427	135	9	50	50	NUM
cjfa-20427	135	10	20	20	NUM
cjfa-20427	135	11	%	%	NOUN
cjfa-20427	135	12	under	under	ADP
cjfa-20427	135	13	30	30	NUM
cjfa-20427	135	14	33	33	NUM
cjfa-20427	135	15	%	%	NOUN
cjfa-20427	135	16	30–40	30–40	NUM
cjfa-20427	135	17	29	29	NUM
cjfa-20427	135	18	%	%	NOUN
cjfa-20427	135	19	40–50	40–50	NUM
cjfa-20427	135	20	18	18	NUM
cjfa-20427	135	21	%	%	NOUN
cjfa-20427	135	22	others	other	NOUN
cjfa-20427	135	23	26	26	NUM
cjfa-20427	135	24	%	%	NOUN
cjfa-20427	135	25	economic	economic	ADJ
cjfa-20427	135	26	47	47	NUM
cjfa-20427	135	27	%	%	NOUN
cjfa-20427	135	28	technical	technical	ADJ
cjfa-20427	135	29	18	18	NUM
cjfa-20427	135	30	%	%	NOUN
cjfa-20427	135	31	it	it	PRON
cjfa-20427	135	32	6	6	NUM
cjfa-20427	135	33	%	%	NOUN
cjfa-20427	135	34	legal	legal	ADJ
cjfa-20427	135	35	3	3	NUM
cjfa-20427	135	36	%	%	NOUN
cjfa-20427	135	37	s	s	PART
cjfa-20427	135	38	o	o	NOUN
cjfa-20427	135	39	u	u	NOUN
cjfa-20427	135	40	r	r	NOUN
cjfa-20427	135	41	c	c	NOUN
cjfa-20427	135	42	e	e	NOUN
cjfa-20427	135	43	:	:	PUNCT
cjfa-20427	135	44	individual	individual	ADJ
cjfa-20427	135	45	study	study	NOUN
cjfa-20427	135	46	.	.	PUNCT
cjfa-20427	136	1	the	the	DET
cjfa-20427	136	2	usefulness	usefulness	NOUN
cjfa-20427	136	3	of	of	ADP
cjfa-20427	136	4	financial	financial	ADJ
cjfa-20427	136	5	reporting	reporting	NOUN
cjfa-20427	136	6	for	for	ADP
cjfa-20427	136	7	financial	financial	ADJ
cjfa-20427	136	8	…	…	PUNCT
cjfa-20427	136	9	107	107	NUM
cjfa-20427	136	10	the	the	DET
cjfa-20427	136	11	vast	vast	ADJ
cjfa-20427	136	12	majority	majority	NOUN
cjfa-20427	136	13	of	of	ADP
cjfa-20427	136	14	respondents	respondent	NOUN
cjfa-20427	136	15	have	have	VERB
cjfa-20427	136	16	an	an	DET
cjfa-20427	136	17	economic	economic	ADJ
cjfa-20427	136	18	education	education	NOUN
cjfa-20427	136	19	(	(	PUNCT
cjfa-20427	136	20	47	47	NUM
cjfa-20427	136	21	%	%	NOUN
cjfa-20427	136	22	)	)	PUNCT
cjfa-20427	136	23	.	.	PUNCT
cjfa-20427	137	1	the	the	DET
cjfa-20427	137	2	next	next	ADJ
cjfa-20427	137	3	the	the	DET
cjfa-20427	137	4	directions	direction	NOUN
cjfa-20427	137	5	of	of	ADP
cjfa-20427	137	6	education	education	NOUN
cjfa-20427	137	7	of	of	ADP
cjfa-20427	137	8	the	the	DET
cjfa-20427	137	9	surveyed	survey	VERB
cjfa-20427	137	10	investors	investor	NOUN
cjfa-20427	137	11	were	be	AUX
cjfa-20427	137	12	:	:	PUNCT
cjfa-20427	137	13	technical	technical	ADJ
cjfa-20427	137	14	(	(	PUNCT
cjfa-20427	137	15	18	18	NUM
cjfa-20427	137	16	%	%	NOUN
cjfa-20427	137	17	)	)	PUNCT
cjfa-20427	137	18	,	,	PUNCT
cjfa-20427	137	19	it	it	PRON
cjfa-20427	137	20	(	(	PUNCT
cjfa-20427	137	21	6	6	NUM
cjfa-20427	137	22	%	%	NOUN
cjfa-20427	137	23	)	)	PUNCT
cjfa-20427	137	24	,	,	PUNCT
cjfa-20427	137	25	legal	legal	ADJ
cjfa-20427	137	26	(	(	PUNCT
cjfa-20427	137	27	3	3	NUM
cjfa-20427	137	28	%	%	NOUN
cjfa-20427	137	29	)	)	PUNCT
cjfa-20427	137	30	.	.	PUNCT
cjfa-20427	138	1	moreover	moreover	ADV
cjfa-20427	138	2	,	,	PUNCT
cjfa-20427	138	3	others	other	NOUN
cjfa-20427	138	4	types	type	NOUN
cjfa-20427	138	5	of	of	ADP
cjfa-20427	138	6	education	education	NOUN
cjfa-20427	138	7	were	be	AUX
cjfa-20427	138	8	indicated	indicate	VERB
cjfa-20427	138	9	relatively	relatively	ADV
cjfa-20427	138	10	often	often	ADV
cjfa-20427	138	11	(	(	PUNCT
cjfa-20427	138	12	26	26	NUM
cjfa-20427	138	13	%	%	NOUN
cjfa-20427	138	14	)	)	PUNCT
cjfa-20427	138	15	.	.	PUNCT
cjfa-20427	139	1	the	the	DET
cjfa-20427	139	2	analysis	analysis	NOUN
cjfa-20427	139	3	started	start	VERB
cjfa-20427	139	4	with	with	ADP
cjfa-20427	139	5	a	a	DET
cjfa-20427	139	6	question	question	NOUN
cjfa-20427	139	7	concerning	concern	VERB
cjfa-20427	139	8	the	the	DET
cjfa-20427	139	9	usefulness	usefulness	NOUN
cjfa-20427	139	10	of	of	ADP
cjfa-20427	139	11	reporting	report	VERB
cjfa-20427	139	12	data	datum	NOUN
cjfa-20427	139	13	regarding	regard	VERB
cjfa-20427	139	14	financial	financial	ADJ
cjfa-20427	139	15	instruments	instrument	NOUN
cjfa-20427	139	16	in	in	ADP
cjfa-20427	139	17	the	the	DET
cjfa-20427	139	18	decision	decision	NOUN
cjfa-20427	139	19	-	-	PUNCT
cjfa-20427	139	20	making	make	VERB
cjfa-20427	139	21	processes	process	NOUN
cjfa-20427	139	22	of	of	ADP
cjfa-20427	139	23	individual	individual	ADJ
cjfa-20427	139	24	investors	investor	NOUN
cjfa-20427	139	25	.	.	PUNCT
cjfa-20427	140	1	the	the	DET
cjfa-20427	140	2	outcomes	outcome	NOUN
cjfa-20427	140	3	are	be	AUX
cjfa-20427	140	4	presented	present	VERB
cjfa-20427	140	5	in	in	ADP
cjfa-20427	140	6	figure	figure	NOUN
cjfa-20427	140	7	3	3	NUM
cjfa-20427	140	8	.	.	PUNCT
cjfa-20427	140	9	figure	figure	VERB
cjfa-20427	140	10	3	3	NUM
cjfa-20427	140	11	.	.	NOUN
cjfa-20427	140	12	percentage	percentage	NOUN
cjfa-20427	140	13	of	of	ADP
cjfa-20427	140	14	replies	reply	NOUN
cjfa-20427	140	15	to	to	ADP
cjfa-20427	140	16	the	the	DET
cjfa-20427	140	17	question	question	NOUN
cjfa-20427	140	18	:	:	PUNCT
cjfa-20427	140	19	“	"	PUNCT
cjfa-20427	140	20	what	what	PRON
cjfa-20427	140	21	is	be	AUX
cjfa-20427	140	22	your	your	PRON
cjfa-20427	140	23	opinion	opinion	NOUN
cjfa-20427	140	24	on	on	ADP
cjfa-20427	140	25	the	the	DET
cjfa-20427	140	26	usefulness	usefulness	NOUN
cjfa-20427	140	27	of	of	ADP
cjfa-20427	140	28	financial	financial	ADJ
cjfa-20427	140	29	reporting	reporting	NOUN
cjfa-20427	140	30	data	datum	NOUN
cjfa-20427	140	31	regarding	regard	VERB
cjfa-20427	140	32	financial	financial	ADJ
cjfa-20427	140	33	instruments	instrument	NOUN
cjfa-20427	140	34	in	in	ADP
cjfa-20427	140	35	their	their	PRON
cjfa-20427	140	36	current	current	ADJ
cjfa-20427	140	37	form	form	NOUN
cjfa-20427	140	38	in	in	ADP
cjfa-20427	140	39	the	the	DET
cjfa-20427	140	40	context	context	NOUN
cjfa-20427	140	41	of	of	ADP
cjfa-20427	140	42	investment	investment	NOUN
cjfa-20427	140	43	decisions	decision	NOUN
cjfa-20427	140	44	?	?	PUNCT
cjfa-20427	140	45	”	"	PUNCT
cjfa-20427	141	1	(	(	PUNCT
cjfa-20427	141	2	%	%	INTJ
cjfa-20427	141	3	)	)	PUNCT
cjfa-20427	141	4	–	–	PUNCT
cjfa-20427	141	5	group	group	NOUN
cjfa-20427	141	6	of	of	ADP
cjfa-20427	141	7	individual	individual	ADJ
cjfa-20427	141	8	investors	investor	NOUN
cjfa-20427	141	9	(	(	PUNCT
cjfa-20427	141	10	n=408	n=408	ADV
cjfa-20427	141	11	)	)	PUNCT
cjfa-20427	141	12	figure	figure	NOUN
cjfa-20427	141	13	3	3	NUM
cjfa-20427	141	14	.	.	PUNCT
cjfa-20427	142	1	s.	s.	PROPN
cjfa-20427	142	2	107	107	NUM
cjfa-20427	142	3	sufficient	sufficient	ADJ
cjfa-20427	142	4	50,2	50,2	NUM
cjfa-20427	142	5	%	%	NOUN
cjfa-20427	142	6	poor	poor	ADJ
cjfa-20427	142	7	13,0	13,0	NUM
cjfa-20427	142	8	%	%	NOUN
cjfa-20427	142	9	no	no	DET
cjfa-20427	142	10	opinion	opinion	NOUN
cjfa-20427	142	11	22,5	22,5	NUM
cjfa-20427	142	12	%	%	NOUN
cjfa-20427	142	13	good	good	ADJ
cjfa-20427	142	14	14,3	14,3	NUM
cjfa-20427	142	15	%	%	NOUN
cjfa-20427	142	16	s	s	PART
cjfa-20427	142	17	o	o	NOUN
cjfa-20427	142	18	u	u	NOUN
cjfa-20427	142	19	r	r	NOUN
cjfa-20427	142	20	c	c	NOUN
cjfa-20427	142	21	e	e	NOUN
cjfa-20427	142	22	:	:	PUNCT
cjfa-20427	142	23	individual	individual	ADJ
cjfa-20427	142	24	study	study	NOUN
cjfa-20427	142	25	.	.	PUNCT
cjfa-20427	143	1	the	the	DET
cjfa-20427	143	2	analysis	analysis	NOUN
cjfa-20427	143	3	of	of	ADP
cjfa-20427	143	4	the	the	DET
cjfa-20427	143	5	results	result	NOUN
cjfa-20427	143	6	indicates	indicate	VERB
cjfa-20427	143	7	that	that	SCONJ
cjfa-20427	143	8	almost	almost	ADV
cjfa-20427	143	9	half	half	NOUN
cjfa-20427	143	10	of	of	ADP
cjfa-20427	143	11	the	the	DET
cjfa-20427	143	12	surveyed	survey	VERB
cjfa-20427	143	13	claimed	claim	VERB
cjfa-20427	143	14	that	that	SCONJ
cjfa-20427	143	15	the	the	DET
cjfa-20427	143	16	usefulness	usefulness	NOUN
cjfa-20427	143	17	of	of	ADP
cjfa-20427	143	18	the	the	DET
cjfa-20427	143	19	said	say	VERB
cjfa-20427	143	20	information	information	NOUN
cjfa-20427	143	21	was	be	AUX
cjfa-20427	143	22	only	only	ADV
cjfa-20427	143	23	sufficient	sufficient	ADJ
cjfa-20427	143	24	(	(	PUNCT
cjfa-20427	143	25	50.2	50.2	NUM
cjfa-20427	143	26	%	%	NOUN
cjfa-20427	143	27	)	)	PUNCT
cjfa-20427	143	28	.	.	PUNCT
cjfa-20427	144	1	relatively	relatively	ADV
cjfa-20427	144	2	small	small	ADJ
cjfa-20427	144	3	groups	group	NOUN
cjfa-20427	144	4	of	of	ADP
cjfa-20427	144	5	respondents	respondent	NOUN
cjfa-20427	144	6	indicated	indicate	VERB
cjfa-20427	144	7	that	that	SCONJ
cjfa-20427	144	8	the	the	DET
cjfa-20427	144	9	usefulness	usefulness	NOUN
cjfa-20427	144	10	of	of	ADP
cjfa-20427	144	11	these	these	DET
cjfa-20427	144	12	data	datum	NOUN
cjfa-20427	144	13	was	be	AUX
cjfa-20427	144	14	good	good	ADJ
cjfa-20427	144	15	(	(	PUNCT
cjfa-20427	144	16	14.3	14.3	NUM
cjfa-20427	144	17	%	%	NOUN
cjfa-20427	144	18	)	)	PUNCT
cjfa-20427	144	19	or	or	CCONJ
cjfa-20427	144	20	poor	poor	ADJ
cjfa-20427	144	21	(	(	PUNCT
cjfa-20427	144	22	13.0	13.0	NUM
cjfa-20427	144	23	%	%	NOUN
cjfa-20427	144	24	)	)	PUNCT
cjfa-20427	144	25	.	.	PUNCT
cjfa-20427	145	1	quite	quite	ADV
cjfa-20427	145	2	frequently	frequently	ADV
cjfa-20427	145	3	survey	survey	VERB
cjfa-20427	145	4	participants	participant	NOUN
cjfa-20427	145	5	could	could	AUX
cjfa-20427	145	6	n’t	not	PART
cjfa-20427	145	7	provide	provide	VERB
cjfa-20427	145	8	a	a	DET
cjfa-20427	145	9	clear	clear	ADJ
cjfa-20427	145	10	opinion	opinion	NOUN
cjfa-20427	145	11	on	on	ADP
cjfa-20427	145	12	this	this	DET
cjfa-20427	145	13	issue	issue	NOUN
cjfa-20427	145	14	(	(	PUNCT
cjfa-20427	145	15	22.5	22.5	NUM
cjfa-20427	145	16	%	%	NOUN
cjfa-20427	145	17	)	)	PUNCT
cjfa-20427	145	18	.	.	PUNCT
cjfa-20427	146	1	the	the	DET
cjfa-20427	146	2	following	follow	VERB
cjfa-20427	146	3	stage	stage	NOUN
cjfa-20427	146	4	of	of	ADP
cjfa-20427	146	5	the	the	DET
cjfa-20427	146	6	research	research	NOUN
cjfa-20427	146	7	was	be	AUX
cjfa-20427	146	8	an	an	DET
cjfa-20427	146	9	attempt	attempt	NOUN
cjfa-20427	146	10	to	to	PART
cjfa-20427	146	11	determine	determine	VERB
cjfa-20427	146	12	the	the	DET
cjfa-20427	146	13	reasons	reason	NOUN
cjfa-20427	146	14	behind	behind	ADP
cjfa-20427	146	15	the	the	DET
cjfa-20427	146	16	poor	poor	ADJ
cjfa-20427	146	17	opinion	opinion	NOUN
cjfa-20427	146	18	of	of	ADP
cjfa-20427	146	19	individual	individual	ADJ
cjfa-20427	146	20	investors	investor	NOUN
cjfa-20427	146	21	on	on	ADP
cjfa-20427	146	22	the	the	DET
cjfa-20427	146	23	reporting	reporting	NOUN
cjfa-20427	146	24	data	datum	NOUN
cjfa-20427	146	25	regarding	regard	VERB
cjfa-20427	146	26	financial	financial	ADJ
cjfa-20427	146	27	instruments	instrument	NOUN
cjfa-20427	146	28	.	.	PUNCT
cjfa-20427	147	1	on	on	ADP
cjfa-20427	147	2	the	the	DET
cjfa-20427	147	3	basis	basis	NOUN
cjfa-20427	147	4	of	of	ADP
cjfa-20427	147	5	their	their	PRON
cjfa-20427	147	6	answers	answer	NOUN
cjfa-20427	147	7	,	,	PUNCT
cjfa-20427	147	8	a	a	DET
cjfa-20427	147	9	list	list	NOUN
cjfa-20427	147	10	of	of	ADP
cjfa-20427	147	11	comments	comment	NOUN
cjfa-20427	147	12	reported	report	VERB
cjfa-20427	147	13	by	by	ADP
cjfa-20427	147	14	the	the	DET
cjfa-20427	147	15	survey	survey	NOUN
cjfa-20427	147	16	participants	participant	NOUN
cjfa-20427	147	17	has	have	AUX
cjfa-20427	147	18	been	be	AUX
cjfa-20427	147	19	prepared	prepare	VERB
cjfa-20427	147	20	.	.	PUNCT
cjfa-20427	148	1	it	it	PRON
cjfa-20427	148	2	is	be	AUX
cjfa-20427	148	3	presented	present	VERB
cjfa-20427	148	4	in	in	ADP
cjfa-20427	148	5	figure	figure	NOUN
cjfa-20427	148	6	4	4	NUM
cjfa-20427	148	7	.	.	PUNCT
cjfa-20427	149	1	jarosław	jarosław	PROPN
cjfa-20427	149	2	pawłowski108	pawłowski108	PROPN
cjfa-20427	149	3	figure	figure	NOUN
cjfa-20427	149	4	4	4	NUM
cjfa-20427	149	5	.	.	PUNCT
cjfa-20427	149	6	percentage	percentage	NOUN
cjfa-20427	149	7	of	of	ADP
cjfa-20427	149	8	replies	reply	NOUN
cjfa-20427	149	9	to	to	ADP
cjfa-20427	149	10	the	the	DET
cjfa-20427	149	11	question	question	NOUN
cjfa-20427	149	12	:	:	PUNCT
cjfa-20427	149	13	“	"	PUNCT
cjfa-20427	149	14	what	what	DET
cjfa-20427	149	15	factors	factor	NOUN
cjfa-20427	149	16	,	,	PUNCT
cjfa-20427	149	17	in	in	ADP
cjfa-20427	149	18	your	your	PRON
cjfa-20427	149	19	opinion	opinion	NOUN
cjfa-20427	149	20	,	,	PUNCT
cjfa-20427	149	21	decrease	decrease	VERB
cjfa-20427	149	22	the	the	DET
cjfa-20427	149	23	usefulness	usefulness	NOUN
cjfa-20427	149	24	of	of	ADP
cjfa-20427	149	25	information	information	NOUN
cjfa-20427	149	26	regarding	regard	VERB
cjfa-20427	149	27	financial	financial	ADJ
cjfa-20427	149	28	instruments	instrument	NOUN
cjfa-20427	149	29	presented	present	VERB
cjfa-20427	149	30	in	in	ADP
cjfa-20427	149	31	financial	financial	ADJ
cjfa-20427	149	32	statements	statement	NOUN
cjfa-20427	149	33	?	?	PUNCT
cjfa-20427	149	34	”	"	PUNCT
cjfa-20427	150	1	(	(	PUNCT
cjfa-20427	150	2	%	%	INTJ
cjfa-20427	150	3	)	)	PUNCT
cjfa-20427	150	4	–	–	PUNCT
cjfa-20427	150	5	group	group	NOUN
cjfa-20427	150	6	of	of	ADP
cjfa-20427	150	7	individual	individual	ADJ
cjfa-20427	150	8	investors	investor	NOUN
cjfa-20427	150	9	(	(	PUNCT
cjfa-20427	150	10	n=404	n=404	NOUN
cjfa-20427	150	11	)	)	PUNCT
cjfa-20427	150	12	source	source	NOUN
cjfa-20427	150	13	:	:	PUNCT
cjfa-20427	150	14	individual	individual	ADJ
cjfa-20427	150	15	study	study	VERB
cjfa-20427	150	16	the	the	DET
cjfa-20427	150	17	analysis	analysis	NOUN
cjfa-20427	150	18	of	of	ADP
cjfa-20427	150	19	the	the	DET
cjfa-20427	150	20	results	result	NOUN
cjfa-20427	150	21	indicates	indicate	VERB
cjfa-20427	150	22	that	that	SCONJ
cjfa-20427	150	23	almost	almost	ADV
cjfa-20427	150	24	half	half	NOUN
cjfa-20427	150	25	of	of	ADP
cjfa-20427	150	26	the	the	DET
cjfa-20427	150	27	surveyed	survey	VERB
cjfa-20427	150	28	claimed	claim	VERB
cjfa-20427	150	29	that	that	SCONJ
cjfa-20427	150	30	the	the	DET
cjfa-20427	150	31	usefulness	usefulness	NOUN
cjfa-20427	150	32	of	of	ADP
cjfa-20427	150	33	the	the	DET
cjfa-20427	150	34	said	say	VERB
cjfa-20427	150	35	information	information	NOUN
cjfa-20427	150	36	was	be	AUX
cjfa-20427	150	37	only	only	ADV
cjfa-20427	150	38	sufficient	sufficient	ADJ
cjfa-20427	150	39	(	(	PUNCT
cjfa-20427	150	40	50.2	50.2	NUM
cjfa-20427	150	41	%	%	NOUN
cjfa-20427	150	42	)	)	PUNCT
cjfa-20427	150	43	.	.	PUNCT
cjfa-20427	151	1	relatively	relatively	ADV
cjfa-20427	151	2	small	small	ADJ
cjfa-20427	151	3	groups	group	NOUN
cjfa-20427	151	4	of	of	ADP
cjfa-20427	151	5	respondents	respondent	NOUN
cjfa-20427	151	6	indicated	indicate	VERB
cjfa-20427	151	7	that	that	SCONJ
cjfa-20427	151	8	the	the	DET
cjfa-20427	151	9	usefulness	usefulness	NOUN
cjfa-20427	151	10	of	of	ADP
cjfa-20427	151	11	these	these	DET
cjfa-20427	151	12	data	datum	NOUN
cjfa-20427	151	13	was	be	AUX
cjfa-20427	151	14	good	good	ADJ
cjfa-20427	151	15	(	(	PUNCT
cjfa-20427	151	16	14.3	14.3	NUM
cjfa-20427	151	17	%	%	NOUN
cjfa-20427	151	18	)	)	PUNCT
cjfa-20427	151	19	or	or	CCONJ
cjfa-20427	151	20	poor	poor	ADJ
cjfa-20427	151	21	(	(	PUNCT
cjfa-20427	151	22	13.0	13.0	NUM
cjfa-20427	151	23	%	%	NOUN
cjfa-20427	151	24	)	)	PUNCT
cjfa-20427	151	25	.	.	PUNCT
cjfa-20427	152	1	quite	quite	ADV
cjfa-20427	152	2	frequently	frequently	ADV
cjfa-20427	152	3	survey	survey	VERB
cjfa-20427	152	4	participants	participant	NOUN
cjfa-20427	152	5	could	could	AUX
cjfa-20427	152	6	n’t	not	PART
cjfa-20427	152	7	provide	provide	VERB
cjfa-20427	152	8	a	a	DET
cjfa-20427	152	9	clear	clear	ADJ
cjfa-20427	152	10	opinion	opinion	NOUN
cjfa-20427	152	11	on	on	ADP
cjfa-20427	152	12	this	this	DET
cjfa-20427	152	13	issue	issue	NOUN
cjfa-20427	152	14	(	(	PUNCT
cjfa-20427	152	15	22.5	22.5	NUM
cjfa-20427	152	16	%	%	NOUN
cjfa-20427	152	17	)	)	PUNCT
cjfa-20427	152	18	.	.	PUNCT
cjfa-20427	153	1	the	the	DET
cjfa-20427	153	2	following	follow	VERB
cjfa-20427	153	3	stage	stage	NOUN
cjfa-20427	153	4	of	of	ADP
cjfa-20427	153	5	the	the	DET
cjfa-20427	153	6	research	research	NOUN
cjfa-20427	153	7	was	be	AUX
cjfa-20427	153	8	an	an	DET
cjfa-20427	153	9	attempt	attempt	NOUN
cjfa-20427	153	10	to	to	PART
cjfa-20427	153	11	determine	determine	VERB
cjfa-20427	153	12	the	the	DET
cjfa-20427	153	13	reasons	reason	NOUN
cjfa-20427	153	14	behind	behind	ADP
cjfa-20427	153	15	the	the	DET
cjfa-20427	153	16	poor	poor	ADJ
cjfa-20427	153	17	opinion	opinion	NOUN
cjfa-20427	153	18	of	of	ADP
cjfa-20427	153	19	individual	individual	ADJ
cjfa-20427	153	20	investors	investor	NOUN
cjfa-20427	153	21	on	on	ADP
cjfa-20427	153	22	the	the	DET
cjfa-20427	153	23	reporting	reporting	NOUN
cjfa-20427	153	24	data	datum	NOUN
cjfa-20427	153	25	regarding	regard	VERB
cjfa-20427	153	26	financial	financial	ADJ
cjfa-20427	153	27	instruments	instrument	NOUN
cjfa-20427	153	28	.	.	PUNCT
cjfa-20427	154	1	on	on	ADP
cjfa-20427	154	2	the	the	DET
cjfa-20427	154	3	basis	basis	NOUN
cjfa-20427	154	4	of	of	ADP
cjfa-20427	154	5	their	their	PRON
cjfa-20427	154	6	answers	answer	NOUN
cjfa-20427	154	7	,	,	PUNCT
cjfa-20427	154	8	a	a	DET
cjfa-20427	154	9	list	list	NOUN
cjfa-20427	154	10	of	of	ADP
cjfa-20427	154	11	comments	comment	NOUN
cjfa-20427	154	12	reported	report	VERB
cjfa-20427	154	13	by	by	ADP
cjfa-20427	154	14	the	the	DET
cjfa-20427	154	15	survey	survey	NOUN
cjfa-20427	154	16	participants	participant	NOUN
cjfa-20427	154	17	has	have	AUX
cjfa-20427	154	18	been	be	AUX
cjfa-20427	154	19	prepared	prepare	VERB
cjfa-20427	154	20	.	.	PUNCT
cjfa-20427	155	1	it	it	PRON
cjfa-20427	155	2	is	be	AUX
cjfa-20427	155	3	presented	present	VERB
cjfa-20427	155	4	in	in	ADP
cjfa-20427	155	5	figure	figure	NOUN
cjfa-20427	155	6	4	4	NUM
cjfa-20427	155	7	.	.	PUNCT
cjfa-20427	155	8	figure	figure	VERB
cjfa-20427	155	9	4	4	NUM
cjfa-20427	155	10	.	.	PUNCT
cjfa-20427	155	11	percentage	percentage	NOUN
cjfa-20427	155	12	of	of	ADP
cjfa-20427	155	13	replies	reply	NOUN
cjfa-20427	155	14	to	to	ADP
cjfa-20427	155	15	the	the	DET
cjfa-20427	155	16	question	question	NOUN
cjfa-20427	155	17	:	:	PUNCT
cjfa-20427	155	18	"	"	PUNCT
cjfa-20427	155	19	what	what	DET
cjfa-20427	155	20	factors	factor	NOUN
cjfa-20427	155	21	,	,	PUNCT
cjfa-20427	155	22	in	in	ADP
cjfa-20427	155	23	your	your	PRON
cjfa-20427	155	24	opinion	opinion	NOUN
cjfa-20427	155	25	,	,	PUNCT
cjfa-20427	155	26	decrease	decrease	VERB
cjfa-20427	155	27	the	the	DET
cjfa-20427	155	28	usefulness	usefulness	NOUN
cjfa-20427	155	29	of	of	ADP
cjfa-20427	155	30	information	information	NOUN
cjfa-20427	155	31	regarding	regard	VERB
cjfa-20427	155	32	financial	financial	ADJ
cjfa-20427	155	33	instruments	instrument	NOUN
cjfa-20427	155	34	presented	present	VERB
cjfa-20427	155	35	in	in	ADP
cjfa-20427	155	36	financial	financial	ADJ
cjfa-20427	155	37	statements	statement	NOUN
cjfa-20427	155	38	?	?	PUNCT
cjfa-20427	155	39	"	"	PUNCT
cjfa-20427	156	1	(	(	PUNCT
cjfa-20427	156	2	%	%	INTJ
cjfa-20427	156	3	)	)	PUNCT
cjfa-20427	156	4	–	–	PUNCT
cjfa-20427	156	5	group	group	NOUN
cjfa-20427	156	6	of	of	ADP
cjfa-20427	156	7	individual	individual	ADJ
cjfa-20427	156	8	investors	investor	NOUN
cjfa-20427	156	9	(	(	PUNCT
cjfa-20427	156	10	n=404	n=404	NOUN
cjfa-20427	156	11	)	)	PUNCT
cjfa-20427	156	12	*	*	PUNCT
cjfa-20427	156	13	in	in	ADP
cjfa-20427	156	14	the	the	DET
cjfa-20427	156	15	analysed	analyse	VERB
cjfa-20427	156	16	question	question	NOUN
cjfa-20427	156	17	respondents	respondent	NOUN
cjfa-20427	156	18	could	could	AUX
cjfa-20427	156	19	choose	choose	VERB
cjfa-20427	156	20	more	more	ADJ
cjfa-20427	156	21	than	than	ADP
cjfa-20427	156	22	one	one	NUM
cjfa-20427	156	23	answer	answer	NOUN
cjfa-20427	156	24	.	.	PUNCT
cjfa-20427	157	1	the	the	DET
cjfa-20427	157	2	total	total	ADJ
cjfa-20427	157	3	amount	amount	NOUN
cjfa-20427	157	4	of	of	ADP
cjfa-20427	157	5	indications	indication	NOUN
cjfa-20427	157	6	in	in	ADP
cjfa-20427	157	7	the	the	DET
cjfa-20427	157	8	analysed	analyse	VERB
cjfa-20427	157	9	field	field	NOUN
cjfa-20427	157	10	was	be	AUX
cjfa-20427	157	11	782	782	NUM
cjfa-20427	157	12	.	.	PUNCT
cjfa-20427	158	1	source	source	NOUN
cjfa-20427	158	2	:	:	PUNCT
cjfa-20427	158	3	individual	individual	ADJ
cjfa-20427	158	4	study	study	NOUN
cjfa-20427	158	5	good	good	ADJ
cjfa-20427	158	6	14.3	14.3	NUM
cjfa-20427	158	7	%	%	NOUN
cjfa-20427	158	8	sufficient	sufficient	ADJ
cjfa-20427	158	9	50.2	50.2	NUM
cjfa-20427	158	10	%	%	NOUN
cjfa-20427	158	11	poor	poor	ADJ
cjfa-20427	158	12	13.0	13.0	NUM
cjfa-20427	158	13	%	%	NOUN
cjfa-20427	158	14	no	no	DET
cjfa-20427	158	15	opinion	opinion	NOUN
cjfa-20427	158	16	22.5	22.5	NUM
cjfa-20427	158	17	%	%	NOUN
cjfa-20427	158	18	49.5	49.5	NUM
cjfa-20427	158	19	%	%	NOUN
cjfa-20427	158	20	39.1	39.1	NUM
cjfa-20427	158	21	%	%	NOUN
cjfa-20427	158	22	37.9	37.9	NUM
cjfa-20427	158	23	%	%	NOUN
cjfa-20427	158	24	27.5	27.5	NUM
cjfa-20427	158	25	%	%	NOUN
cjfa-20427	158	26	14.1	14.1	NUM
cjfa-20427	158	27	%	%	NOUN
cjfa-20427	158	28	13.4	13.4	NUM
cjfa-20427	158	29	%	%	NOUN
cjfa-20427	158	30	7.2	7.2	NUM
cjfa-20427	158	31	%	%	NOUN
cjfa-20427	158	32	5.0	5.0	NUM
cjfa-20427	158	33	%	%	NOUN
cjfa-20427	158	34	0	0	NUM
cjfa-20427	158	35	%	%	NOUN
cjfa-20427	158	36	10	10	NUM
cjfa-20427	158	37	%	%	NOUN
cjfa-20427	158	38	20	20	NUM
cjfa-20427	158	39	%	%	NOUN
cjfa-20427	158	40	30	30	NUM
cjfa-20427	158	41	%	%	NOUN
cjfa-20427	158	42	40	40	NUM
cjfa-20427	158	43	%	%	NOUN
cjfa-20427	158	44	50	50	NUM
cjfa-20427	158	45	%	%	NOUN
cjfa-20427	158	46	60	60	NUM
cjfa-20427	158	47	%	%	NOUN
cjfa-20427	158	48	mała	mała	PROPN
cjfa-20427	158	49	przejrzystość	przejrzystość	NOUN
cjfa-20427	158	50	skomplikowane	skomplikowane	PROPN
cjfa-20427	158	51	zasady	zasady	ADV
cjfa-20427	158	52	…	…	PUNCT
cjfa-20427	158	53	wąski	wąski	ADJ
cjfa-20427	158	54	zakres	zakre	NOUN
cjfa-20427	158	55	ujawnień	ujawnień	PROPN
cjfa-20427	158	56	niska	niska	PROPN
cjfa-20427	158	57	szczegółowość	szczegółowość	NOUN
cjfa-20427	158	58	brak	brak	NOUN
cjfa-20427	158	59	porównywalności	porównywalności	NOUN
cjfa-20427	158	60	…	…	PUNCT
cjfa-20427	158	61	niewystarczające	niewystarczające	ADP
cjfa-20427	158	62	uregulowania	uregulowania	PROPN
cjfa-20427	158	63	nie	nie	PROPN
cjfa-20427	158	64	mam	mam	PROPN
cjfa-20427	158	65	zastrzeżeń	zastrzeżeń	PROPN
cjfa-20427	158	66	inneother	inneother	VERB
cjfa-20427	158	67	no	no	DET
cjfa-20427	158	68	reservations	reservation	NOUN
cjfa-20427	158	69	insufficient	insufficient	ADJ
cjfa-20427	158	70	regulations	regulation	NOUN
cjfa-20427	158	71	lack	lack	NOUN
cjfa-20427	158	72	of	of	ADP
cjfa-20427	158	73	international	international	ADJ
cjfa-20427	158	74	comparability	comparability	NOUN
cjfa-20427	158	75	low	low	ADJ
cjfa-20427	158	76	detail	detail	NOUN
cjfa-20427	158	77	narrow	narrow	ADJ
cjfa-20427	158	78	scope	scope	NOUN
cjfa-20427	158	79	of	of	ADP
cjfa-20427	158	80	disclosed	disclose	VERB
cjfa-20427	158	81	information	information	NOUN
cjfa-20427	158	82	complex	complex	ADJ
cjfa-20427	158	83	accounting	accounting	NOUN
cjfa-20427	158	84	rules	rule	NOUN
cjfa-20427	158	85	*	*	PUNCT
cjfa-20427	158	86	in	in	ADP
cjfa-20427	158	87	the	the	DET
cjfa-20427	158	88	analysed	analyse	VERB
cjfa-20427	158	89	question	question	NOUN
cjfa-20427	158	90	respondents	respondent	NOUN
cjfa-20427	158	91	could	could	AUX
cjfa-20427	158	92	choose	choose	VERB
cjfa-20427	158	93	more	more	ADJ
cjfa-20427	158	94	than	than	ADP
cjfa-20427	158	95	one	one	NUM
cjfa-20427	158	96	answer	answer	NOUN
cjfa-20427	158	97	.	.	PUNCT
cjfa-20427	159	1	the	the	DET
cjfa-20427	159	2	total	total	ADJ
cjfa-20427	159	3	amount	amount	NOUN
cjfa-20427	159	4	of	of	ADP
cjfa-20427	159	5	indications	indication	NOUN
cjfa-20427	159	6	in	in	ADP
cjfa-20427	159	7	the	the	DET
cjfa-20427	159	8	analysed	analyse	VERB
cjfa-20427	159	9	field	field	NOUN
cjfa-20427	159	10	was	be	AUX
cjfa-20427	159	11	782	782	NUM
cjfa-20427	159	12	.	.	PUNCT
cjfa-20427	160	1	s	s	PART
cjfa-20427	160	2	o	o	X
cjfa-20427	160	3	u	u	NOUN
cjfa-20427	160	4	r	r	NOUN
cjfa-20427	160	5	c	c	NOUN
cjfa-20427	160	6	e	e	NOUN
cjfa-20427	160	7	:	:	PUNCT
cjfa-20427	160	8	individual	individual	ADJ
cjfa-20427	160	9	study	study	NOUN
cjfa-20427	160	10	.	.	PUNCT
cjfa-20427	161	1	the	the	DET
cjfa-20427	161	2	presented	present	VERB
cjfa-20427	161	3	assessment	assessment	NOUN
cjfa-20427	161	4	of	of	ADP
cjfa-20427	161	5	usefulness	usefulness	NOUN
cjfa-20427	161	6	of	of	ADP
cjfa-20427	161	7	reporting	report	VERB
cjfa-20427	161	8	information	information	NOUN
cjfa-20427	161	9	regarding	regard	VERB
cjfa-20427	161	10	financial	financial	ADJ
cjfa-20427	161	11	instruments	instrument	NOUN
cjfa-20427	161	12	,	,	PUNCT
cjfa-20427	161	13	made	make	VERB
cjfa-20427	161	14	by	by	ADP
cjfa-20427	161	15	the	the	DET
cjfa-20427	161	16	surveyed	survey	VERB
cjfa-20427	161	17	investors	investor	NOUN
cjfa-20427	161	18	,	,	PUNCT
cjfa-20427	161	19	caused	cause	VERB
cjfa-20427	161	20	that	that	SCONJ
cjfa-20427	161	21	a	a	DET
cjfa-20427	161	22	significant	significant	ADJ
cjfa-20427	161	23	group	group	NOUN
cjfa-20427	161	24	contributed	contribute	VERB
cjfa-20427	161	25	to	to	ADP
cjfa-20427	161	26	determining	determine	VERB
cjfa-20427	161	27	the	the	DET
cjfa-20427	161	28	reasons	reason	NOUN
cjfa-20427	161	29	of	of	ADP
cjfa-20427	161	30	the	the	DET
cjfa-20427	161	31	described	describe	VERB
cjfa-20427	161	32	situation	situation	NOUN
cjfa-20427	161	33	(	(	PUNCT
cjfa-20427	161	34	n=404	n=404	NOUN
cjfa-20427	161	35	,	,	PUNCT
cjfa-20427	161	36	99.0	99.0	NUM
cjfa-20427	161	37	%	%	NOUN
cjfa-20427	161	38	)	)	PUNCT
cjfa-20427	161	39	.	.	PUNCT
cjfa-20427	162	1	the	the	DET
cjfa-20427	162	2	most	most	ADV
cjfa-20427	162	3	frequently	frequently	ADV
cjfa-20427	162	4	indicated	indicate	VERB
cjfa-20427	162	5	negative	negative	ADJ
cjfa-20427	162	6	factor	factor	NOUN
cjfa-20427	162	7	was	be	AUX
cjfa-20427	162	8	poor	poor	ADJ
cjfa-20427	162	9	transparency	transparency	NOUN
cjfa-20427	162	10	of	of	ADP
cjfa-20427	162	11	presentation	presentation	NOUN
cjfa-20427	162	12	(	(	PUNCT
cjfa-20427	162	13	49.5	49.5	NUM
cjfa-20427	162	14	%	%	NOUN
cjfa-20427	162	15	)	)	PUNCT
cjfa-20427	162	16	.	.	PUNCT
cjfa-20427	163	1	other	other	ADJ
cjfa-20427	163	2	most	most	ADV
cjfa-20427	163	3	frequent	frequent	ADJ
cjfa-20427	163	4	comments	comment	NOUN
cjfa-20427	163	5	concerned	concern	VERB
cjfa-20427	163	6	:	:	PUNCT
cjfa-20427	163	7	■	■	PUNCT
cjfa-20427	163	8	complex	complex	ADJ
cjfa-20427	163	9	accounting	accounting	NOUN
cjfa-20427	163	10	rules	rule	NOUN
cjfa-20427	163	11	(	(	PUNCT
cjfa-20427	163	12	39.1	39.1	NUM
cjfa-20427	163	13	%	%	NOUN
cjfa-20427	163	14	)	)	PUNCT
cjfa-20427	163	15	,	,	PUNCT
cjfa-20427	163	16	■	■	PUNCT
cjfa-20427	163	17	narrow	narrow	ADJ
cjfa-20427	163	18	scope	scope	NOUN
cjfa-20427	163	19	of	of	ADP
cjfa-20427	163	20	disclosed	disclose	VERB
cjfa-20427	163	21	information	information	NOUN
cjfa-20427	163	22	(	(	PUNCT
cjfa-20427	163	23	37.9	37.9	NUM
cjfa-20427	163	24	%	%	NOUN
cjfa-20427	163	25	)	)	PUNCT
cjfa-20427	163	26	,	,	PUNCT
cjfa-20427	163	27	■	■	PUNCT
cjfa-20427	163	28	low	low	ADJ
cjfa-20427	163	29	detail	detail	NOUN
cjfa-20427	163	30	of	of	ADP
cjfa-20427	163	31	the	the	DET
cjfa-20427	163	32	data	datum	NOUN
cjfa-20427	163	33	(	(	PUNCT
cjfa-20427	163	34	27.5	27.5	NUM
cjfa-20427	163	35	%	%	NOUN
cjfa-20427	163	36	)	)	PUNCT
cjfa-20427	163	37	.	.	PUNCT
cjfa-20427	164	1	survey	survey	NOUN
cjfa-20427	164	2	participants	participant	NOUN
cjfa-20427	164	3	quite	quite	ADV
cjfa-20427	164	4	frequently	frequently	ADV
cjfa-20427	164	5	indicated	indicate	VERB
cjfa-20427	164	6	the	the	DET
cjfa-20427	164	7	lack	lack	NOUN
cjfa-20427	164	8	of	of	ADP
cjfa-20427	164	9	international	international	ADJ
cjfa-20427	164	10	comparability	comparability	NOUN
cjfa-20427	164	11	of	of	ADP
cjfa-20427	164	12	this	this	DET
cjfa-20427	164	13	type	type	NOUN
cjfa-20427	164	14	of	of	ADP
cjfa-20427	164	15	information	information	NOUN
cjfa-20427	164	16	(	(	PUNCT
cjfa-20427	164	17	14.1	14.1	NUM
cjfa-20427	164	18	%	%	NOUN
cjfa-20427	164	19	)	)	PUNCT
cjfa-20427	164	20	and	and	CCONJ
cjfa-20427	164	21	also	also	ADV
cjfa-20427	164	22	insufficient	insufficient	ADJ
cjfa-20427	164	23	regulation	regulation	NOUN
cjfa-20427	164	24	of	of	ADP
cjfa-20427	164	25	financial	financial	ADJ
cjfa-20427	164	26	reporting	reporting	NOUN
cjfa-20427	164	27	for	for	ADP
cjfa-20427	164	28	financial	financial	ADJ
cjfa-20427	164	29	instruments	instrument	NOUN
cjfa-20427	164	30	(	(	PUNCT
cjfa-20427	164	31	13.4	13.4	NUM
cjfa-20427	164	32	%	%	NOUN
cjfa-20427	164	33	)	)	PUNCT
cjfa-20427	164	34	.	.	PUNCT
cjfa-20427	165	1	additionally	additionally	ADV
cjfa-20427	165	2	,	,	PUNCT
cjfa-20427	165	3	it	it	PRON
cjfa-20427	165	4	must	must	AUX
cjfa-20427	165	5	be	be	AUX
cjfa-20427	165	6	pointed	point	VERB
cjfa-20427	165	7	out	out	ADP
cjfa-20427	165	8	that	that	SCONJ
cjfa-20427	165	9	a	a	DET
cjfa-20427	165	10	small	small	ADJ
cjfa-20427	165	11	group	group	NOUN
cjfa-20427	165	12	of	of	ADP
cjfa-20427	165	13	respondents	respondent	NOUN
cjfa-20427	165	14	referred	refer	VERB
cjfa-20427	165	15	to	to	ADP
cjfa-20427	165	16	causes	cause	VERB
cjfa-20427	165	17	other	other	ADJ
cjfa-20427	165	18	than	than	ADP
cjfa-20427	165	19	those	those	PRON
cjfa-20427	165	20	mentioned	mention	VERB
cjfa-20427	165	21	in	in	ADP
cjfa-20427	165	22	the	the	DET
cjfa-20427	165	23	question	question	NOUN
cjfa-20427	165	24	(	(	PUNCT
cjfa-20427	165	25	5.0	5.0	NUM
cjfa-20427	165	26	%	%	NOUN
cjfa-20427	165	27	)	)	PUNCT
cjfa-20427	165	28	.	.	PUNCT
cjfa-20427	166	1	these	these	PRON
cjfa-20427	166	2	mainly	mainly	ADV
cjfa-20427	166	3	included	include	VERB
cjfa-20427	166	4	the	the	DET
cjfa-20427	166	5	concerns	concern	NOUN
cjfa-20427	166	6	of	of	ADP
cjfa-20427	166	7	the	the	DET
cjfa-20427	166	8	possibility	possibility	NOUN
cjfa-20427	166	9	of	of	ADP
cjfa-20427	166	10	data	datum	NOUN
cjfa-20427	166	11	manipulation	manipulation	NOUN
cjfa-20427	166	12	by	by	ADP
cjfa-20427	166	13	entities	entity	NOUN
cjfa-20427	166	14	and	and	CCONJ
cjfa-20427	166	15	delayed	delay	VERB
cjfa-20427	166	16	disclosure	disclosure	NOUN
cjfa-20427	166	17	of	of	ADP
cjfa-20427	166	18	relevant	relevant	ADJ
cjfa-20427	166	19	information	information	NOUN
cjfa-20427	166	20	.	.	PUNCT
cjfa-20427	167	1	another	another	DET
cjfa-20427	167	2	question	question	NOUN
cjfa-20427	167	3	concerned	concern	VERB
cjfa-20427	167	4	the	the	DET
cjfa-20427	167	5	areas	area	NOUN
cjfa-20427	167	6	of	of	ADP
cjfa-20427	167	7	accounting	account	VERB
cjfa-20427	167	8	for	for	ADP
cjfa-20427	167	9	financial	financial	ADJ
cjfa-20427	167	10	instruments	instrument	NOUN
cjfa-20427	167	11	that	that	SCONJ
cjfa-20427	167	12	in	in	ADP
cjfa-20427	167	13	the	the	DET
cjfa-20427	167	14	opinion	opinion	NOUN
cjfa-20427	167	15	of	of	ADP
cjfa-20427	167	16	the	the	DET
cjfa-20427	167	17	surveyed	survey	VERB
cjfa-20427	167	18	individual	individual	ADJ
cjfa-20427	167	19	investors	investor	NOUN
cjfa-20427	167	20	needed	need	VERB
cjfa-20427	167	21	particular	particular	ADJ
cjfa-20427	167	22	regulation	regulation	NOUN
cjfa-20427	167	23	.	.	PUNCT
cjfa-20427	168	1	the	the	DET
cjfa-20427	168	2	answers	answer	NOUN
cjfa-20427	168	3	given	give	VERB
cjfa-20427	168	4	to	to	ADP
cjfa-20427	168	5	this	this	DET
cjfa-20427	168	6	question	question	NOUN
cjfa-20427	168	7	are	be	AUX
cjfa-20427	168	8	presented	present	VERB
cjfa-20427	168	9	in	in	ADP
cjfa-20427	168	10	figure	figure	NOUN
cjfa-20427	168	11	5	5	NUM
cjfa-20427	168	12	.	.	PUNCT
cjfa-20427	169	1	the	the	DET
cjfa-20427	169	2	usefulness	usefulness	NOUN
cjfa-20427	169	3	of	of	ADP
cjfa-20427	169	4	financial	financial	ADJ
cjfa-20427	169	5	reporting	reporting	NOUN
cjfa-20427	169	6	for	for	ADP
cjfa-20427	169	7	financial	financial	ADJ
cjfa-20427	169	8	…	…	SYM
cjfa-20427	169	9	109	109	NUM
cjfa-20427	169	10	figure	figure	NOUN
cjfa-20427	169	11	5	5	NUM
cjfa-20427	169	12	.	.	PUNCT
cjfa-20427	169	13	percentage	percentage	NOUN
cjfa-20427	169	14	of	of	ADP
cjfa-20427	169	15	replies	reply	NOUN
cjfa-20427	169	16	to	to	ADP
cjfa-20427	169	17	the	the	DET
cjfa-20427	169	18	question	question	NOUN
cjfa-20427	169	19	:	:	PUNCT
cjfa-20427	169	20	"	"	PUNCT
cjfa-20427	169	21	which	which	DET
cjfa-20427	169	22	areas	area	NOUN
cjfa-20427	169	23	of	of	ADP
cjfa-20427	169	24	financial	financial	ADJ
cjfa-20427	169	25	instruments	instrument	NOUN
cjfa-20427	169	26	accounting	account	VERB
cjfa-20427	169	27	need	need	VERB
cjfa-20427	169	28	particular	particular	ADJ
cjfa-20427	169	29	regulations	regulation	NOUN
cjfa-20427	169	30	?	?	PUNCT
cjfa-20427	169	31	"	"	PUNCT
cjfa-20427	170	1	(	(	PUNCT
cjfa-20427	170	2	%	%	INTJ
cjfa-20427	170	3	)	)	PUNCT
cjfa-20427	170	4	–	–	PUNCT
cjfa-20427	170	5	group	group	NOUN
cjfa-20427	170	6	of	of	ADP
cjfa-20427	170	7	individual	individual	ADJ
cjfa-20427	170	8	investors	investor	NOUN
cjfa-20427	170	9	(	(	PUNCT
cjfa-20427	170	10	n=388	n=388	X
cjfa-20427	170	11	)	)	PUNCT
cjfa-20427	170	12	the	the	DET
cjfa-20427	170	13	presented	present	VERB
cjfa-20427	170	14	assessment	assessment	NOUN
cjfa-20427	170	15	of	of	ADP
cjfa-20427	170	16	usefulness	usefulness	NOUN
cjfa-20427	170	17	of	of	ADP
cjfa-20427	170	18	reporting	report	VERB
cjfa-20427	170	19	information	information	NOUN
cjfa-20427	170	20	regarding	regard	VERB
cjfa-20427	170	21	financial	financial	ADJ
cjfa-20427	170	22	instruments	instrument	NOUN
cjfa-20427	170	23	,	,	PUNCT
cjfa-20427	170	24	made	make	VERB
cjfa-20427	170	25	by	by	ADP
cjfa-20427	170	26	the	the	DET
cjfa-20427	170	27	surveyed	survey	VERB
cjfa-20427	170	28	investors	investor	NOUN
cjfa-20427	170	29	,	,	PUNCT
cjfa-20427	170	30	caused	cause	VERB
cjfa-20427	170	31	that	that	SCONJ
cjfa-20427	170	32	a	a	DET
cjfa-20427	170	33	significant	significant	ADJ
cjfa-20427	170	34	group	group	NOUN
cjfa-20427	170	35	contributed	contribute	VERB
cjfa-20427	170	36	to	to	ADP
cjfa-20427	170	37	determining	determine	VERB
cjfa-20427	170	38	the	the	DET
cjfa-20427	170	39	reasons	reason	NOUN
cjfa-20427	170	40	of	of	ADP
cjfa-20427	170	41	the	the	DET
cjfa-20427	170	42	described	describe	VERB
cjfa-20427	170	43	situation	situation	NOUN
cjfa-20427	170	44	(	(	PUNCT
cjfa-20427	170	45	n=404	n=404	NOUN
cjfa-20427	170	46	,	,	PUNCT
cjfa-20427	170	47	99.0	99.0	NUM
cjfa-20427	170	48	%	%	NOUN
cjfa-20427	170	49	)	)	PUNCT
cjfa-20427	170	50	.	.	PUNCT
cjfa-20427	171	1	the	the	DET
cjfa-20427	171	2	most	most	ADV
cjfa-20427	171	3	frequently	frequently	ADV
cjfa-20427	171	4	indicated	indicate	VERB
cjfa-20427	171	5	negative	negative	ADJ
cjfa-20427	171	6	factor	factor	NOUN
cjfa-20427	171	7	was	be	AUX
cjfa-20427	171	8	poor	poor	ADJ
cjfa-20427	171	9	transparency	transparency	NOUN
cjfa-20427	171	10	of	of	ADP
cjfa-20427	171	11	presentation	presentation	NOUN
cjfa-20427	171	12	(	(	PUNCT
cjfa-20427	171	13	49.5	49.5	NUM
cjfa-20427	171	14	%	%	NOUN
cjfa-20427	171	15	)	)	PUNCT
cjfa-20427	171	16	.	.	PUNCT
cjfa-20427	172	1	other	other	ADJ
cjfa-20427	172	2	most	most	ADV
cjfa-20427	172	3	frequent	frequent	ADJ
cjfa-20427	172	4	comments	comment	NOUN
cjfa-20427	172	5	concerned	concern	VERB
cjfa-20427	172	6	:	:	PUNCT
cjfa-20427	172	7			NOUN
cjfa-20427	172	8	complex	complex	ADJ
cjfa-20427	172	9	accounting	accounting	NOUN
cjfa-20427	172	10	rules	rule	NOUN
cjfa-20427	172	11	(	(	PUNCT
cjfa-20427	172	12	39.1	39.1	NUM
cjfa-20427	172	13	%	%	NOUN
cjfa-20427	172	14	)	)	PUNCT
cjfa-20427	172	15	,	,	PUNCT
cjfa-20427	172	16			VERB
cjfa-20427	172	17	narrow	narrow	ADJ
cjfa-20427	172	18	scope	scope	NOUN
cjfa-20427	172	19	of	of	ADP
cjfa-20427	172	20	disclosed	disclose	VERB
cjfa-20427	172	21	information	information	NOUN
cjfa-20427	172	22	(	(	PUNCT
cjfa-20427	172	23	37.9	37.9	NUM
cjfa-20427	172	24	%	%	NOUN
cjfa-20427	172	25	)	)	PUNCT
cjfa-20427	172	26	,	,	PUNCT
cjfa-20427	172	27			NOUN
cjfa-20427	172	28	low	low	ADJ
cjfa-20427	172	29	detail	detail	NOUN
cjfa-20427	172	30	of	of	ADP
cjfa-20427	172	31	the	the	DET
cjfa-20427	172	32	data	datum	NOUN
cjfa-20427	172	33	(	(	PUNCT
cjfa-20427	172	34	27.5	27.5	NUM
cjfa-20427	172	35	%	%	NOUN
cjfa-20427	172	36	)	)	PUNCT
cjfa-20427	172	37	.	.	PUNCT
cjfa-20427	173	1	survey	survey	NOUN
cjfa-20427	173	2	participants	participant	NOUN
cjfa-20427	173	3	quite	quite	ADV
cjfa-20427	173	4	frequently	frequently	ADV
cjfa-20427	173	5	indicated	indicate	VERB
cjfa-20427	173	6	the	the	DET
cjfa-20427	173	7	lack	lack	NOUN
cjfa-20427	173	8	of	of	ADP
cjfa-20427	173	9	international	international	ADJ
cjfa-20427	173	10	comparability	comparability	NOUN
cjfa-20427	173	11	of	of	ADP
cjfa-20427	173	12	this	this	DET
cjfa-20427	173	13	type	type	NOUN
cjfa-20427	173	14	of	of	ADP
cjfa-20427	173	15	information	information	NOUN
cjfa-20427	173	16	(	(	PUNCT
cjfa-20427	173	17	14.1	14.1	NUM
cjfa-20427	173	18	%	%	NOUN
cjfa-20427	173	19	)	)	PUNCT
cjfa-20427	173	20	and	and	CCONJ
cjfa-20427	173	21	also	also	ADV
cjfa-20427	173	22	insufficient	insufficient	ADJ
cjfa-20427	173	23	regulation	regulation	NOUN
cjfa-20427	173	24	of	of	ADP
cjfa-20427	173	25	financial	financial	ADJ
cjfa-20427	173	26	reporting	reporting	NOUN
cjfa-20427	173	27	for	for	ADP
cjfa-20427	173	28	financial	financial	ADJ
cjfa-20427	173	29	instruments	instrument	NOUN
cjfa-20427	173	30	(	(	PUNCT
cjfa-20427	173	31	13.4	13.4	NUM
cjfa-20427	173	32	%	%	NOUN
cjfa-20427	173	33	)	)	PUNCT
cjfa-20427	173	34	.	.	PUNCT
cjfa-20427	174	1	additionally	additionally	ADV
cjfa-20427	174	2	,	,	PUNCT
cjfa-20427	174	3	it	it	PRON
cjfa-20427	174	4	must	must	AUX
cjfa-20427	174	5	be	be	AUX
cjfa-20427	174	6	pointed	point	VERB
cjfa-20427	174	7	out	out	ADP
cjfa-20427	174	8	that	that	SCONJ
cjfa-20427	174	9	a	a	DET
cjfa-20427	174	10	small	small	ADJ
cjfa-20427	174	11	group	group	NOUN
cjfa-20427	174	12	of	of	ADP
cjfa-20427	174	13	respondents	respondent	NOUN
cjfa-20427	174	14	referred	refer	VERB
cjfa-20427	174	15	to	to	ADP
cjfa-20427	174	16	causes	cause	VERB
cjfa-20427	174	17	other	other	ADJ
cjfa-20427	174	18	than	than	ADP
cjfa-20427	174	19	those	those	PRON
cjfa-20427	174	20	mentioned	mention	VERB
cjfa-20427	174	21	in	in	ADP
cjfa-20427	174	22	the	the	DET
cjfa-20427	174	23	question	question	NOUN
cjfa-20427	174	24	(	(	PUNCT
cjfa-20427	174	25	5.0	5.0	NUM
cjfa-20427	174	26	%	%	NOUN
cjfa-20427	174	27	)	)	PUNCT
cjfa-20427	174	28	.	.	PUNCT
cjfa-20427	175	1	these	these	PRON
cjfa-20427	175	2	mainly	mainly	ADV
cjfa-20427	175	3	included	include	VERB
cjfa-20427	175	4	the	the	DET
cjfa-20427	175	5	concerns	concern	NOUN
cjfa-20427	175	6	of	of	ADP
cjfa-20427	175	7	the	the	DET
cjfa-20427	175	8	possibility	possibility	NOUN
cjfa-20427	175	9	of	of	ADP
cjfa-20427	175	10	data	datum	NOUN
cjfa-20427	175	11	manipulation	manipulation	NOUN
cjfa-20427	175	12	by	by	ADP
cjfa-20427	175	13	entities	entity	NOUN
cjfa-20427	175	14	and	and	CCONJ
cjfa-20427	175	15	delayed	delay	VERB
cjfa-20427	175	16	disclosure	disclosure	NOUN
cjfa-20427	175	17	of	of	ADP
cjfa-20427	175	18	relevant	relevant	ADJ
cjfa-20427	175	19	information	information	NOUN
cjfa-20427	175	20	.	.	PUNCT
cjfa-20427	176	1	another	another	DET
cjfa-20427	176	2	question	question	NOUN
cjfa-20427	176	3	concerned	concern	VERB
cjfa-20427	176	4	the	the	DET
cjfa-20427	176	5	areas	area	NOUN
cjfa-20427	176	6	of	of	ADP
cjfa-20427	176	7	accounting	account	VERB
cjfa-20427	176	8	for	for	ADP
cjfa-20427	176	9	financial	financial	ADJ
cjfa-20427	176	10	instruments	instrument	NOUN
cjfa-20427	176	11	that	that	SCONJ
cjfa-20427	176	12	in	in	ADP
cjfa-20427	176	13	the	the	DET
cjfa-20427	176	14	opinion	opinion	NOUN
cjfa-20427	176	15	of	of	ADP
cjfa-20427	176	16	the	the	DET
cjfa-20427	176	17	surveyed	survey	VERB
cjfa-20427	176	18	individual	individual	ADJ
cjfa-20427	176	19	investors	investor	NOUN
cjfa-20427	176	20	needed	need	VERB
cjfa-20427	176	21	particular	particular	ADJ
cjfa-20427	176	22	regulation	regulation	NOUN
cjfa-20427	176	23	.	.	PUNCT
cjfa-20427	177	1	the	the	DET
cjfa-20427	177	2	answers	answer	NOUN
cjfa-20427	177	3	given	give	VERB
cjfa-20427	177	4	to	to	ADP
cjfa-20427	177	5	this	this	DET
cjfa-20427	177	6	question	question	NOUN
cjfa-20427	177	7	are	be	AUX
cjfa-20427	177	8	presented	present	VERB
cjfa-20427	177	9	in	in	ADP
cjfa-20427	177	10	figure	figure	NOUN
cjfa-20427	177	11	5	5	NUM
cjfa-20427	177	12	.	.	PUNCT
cjfa-20427	177	13	figure	figure	NOUN
cjfa-20427	177	14	5	5	NUM
cjfa-20427	177	15	.	.	PUNCT
cjfa-20427	177	16	percentage	percentage	NOUN
cjfa-20427	177	17	of	of	ADP
cjfa-20427	177	18	replies	reply	NOUN
cjfa-20427	177	19	to	to	ADP
cjfa-20427	177	20	the	the	DET
cjfa-20427	177	21	question	question	NOUN
cjfa-20427	177	22	:	:	PUNCT
cjfa-20427	177	23	"	"	PUNCT
cjfa-20427	177	24	which	which	DET
cjfa-20427	177	25	areas	area	NOUN
cjfa-20427	177	26	of	of	ADP
cjfa-20427	177	27	financial	financial	ADJ
cjfa-20427	177	28	instruments	instrument	NOUN
cjfa-20427	177	29	accounting	account	VERB
cjfa-20427	177	30	need	need	VERB
cjfa-20427	177	31	particular	particular	ADJ
cjfa-20427	177	32	regulations	regulation	NOUN
cjfa-20427	177	33	?	?	PUNCT
cjfa-20427	177	34	"	"	PUNCT
cjfa-20427	178	1	(	(	PUNCT
cjfa-20427	178	2	%	%	INTJ
cjfa-20427	178	3	)	)	PUNCT
cjfa-20427	178	4	–	–	PUNCT
cjfa-20427	178	5	group	group	NOUN
cjfa-20427	178	6	of	of	ADP
cjfa-20427	178	7	individual	individual	ADJ
cjfa-20427	178	8	investors	investor	NOUN
cjfa-20427	178	9	(	(	PUNCT
cjfa-20427	178	10	n=388	n=388	X
cjfa-20427	178	11	)	)	PUNCT
cjfa-20427	178	12	*	*	PUNCT
cjfa-20427	178	13	in	in	ADP
cjfa-20427	178	14	the	the	DET
cjfa-20427	178	15	analysed	analyse	VERB
cjfa-20427	178	16	question	question	NOUN
cjfa-20427	178	17	respondents	respondent	NOUN
cjfa-20427	178	18	could	could	AUX
cjfa-20427	178	19	choose	choose	VERB
cjfa-20427	178	20	more	more	ADJ
cjfa-20427	178	21	than	than	ADP
cjfa-20427	178	22	one	one	NUM
cjfa-20427	178	23	answer	answer	NOUN
cjfa-20427	178	24	.	.	PUNCT
cjfa-20427	179	1	the	the	DET
cjfa-20427	179	2	total	total	ADJ
cjfa-20427	179	3	amount	amount	NOUN
cjfa-20427	179	4	of	of	ADP
cjfa-20427	179	5	indications	indication	NOUN
cjfa-20427	179	6	in	in	ADP
cjfa-20427	179	7	the	the	DET
cjfa-20427	179	8	analysed	analyse	VERB
cjfa-20427	179	9	field	field	NOUN
cjfa-20427	179	10	was	be	AUX
cjfa-20427	179	11	769	769	NUM
cjfa-20427	179	12	.	.	PUNCT
cjfa-20427	180	1	source	source	NOUN
cjfa-20427	180	2	:	:	PUNCT
cjfa-20427	180	3	individual	individual	ADJ
cjfa-20427	180	4	study	study	NOUN
cjfa-20427	180	5	50.5	50.5	NUM
cjfa-20427	180	6	%	%	NOUN
cjfa-20427	180	7	47.9	47.9	NUM
cjfa-20427	180	8	%	%	NOUN
cjfa-20427	180	9	34.5	34.5	NUM
cjfa-20427	180	10	%	%	NOUN
cjfa-20427	180	11	20.1	20.1	NUM
cjfa-20427	180	12	%	%	NOUN
cjfa-20427	180	13	15.5	15.5	NUM
cjfa-20427	180	14	%	%	NOUN
cjfa-20427	180	15	13.9	13.9	NUM
cjfa-20427	180	16	%	%	NOUN
cjfa-20427	180	17	10.3	10.3	NUM
cjfa-20427	180	18	%	%	NOUN
cjfa-20427	180	19	5.4	5.4	NUM
cjfa-20427	180	20	%	%	NOUN
cjfa-20427	180	21	0	0	NUM
cjfa-20427	180	22	%	%	NOUN
cjfa-20427	180	23	10	10	NUM
cjfa-20427	180	24	%	%	NOUN
cjfa-20427	180	25	20	20	NUM
cjfa-20427	180	26	%	%	NOUN
cjfa-20427	180	27	30	30	NUM
cjfa-20427	180	28	%	%	NOUN
cjfa-20427	180	29	40	40	NUM
cjfa-20427	180	30	%	%	NOUN
cjfa-20427	180	31	50	50	NUM
cjfa-20427	180	32	%	%	NOUN
cjfa-20427	180	33	60	60	NUM
cjfa-20427	180	34	%	%	NOUN
cjfa-20427	180	35	ekspozycja	ekspozycja	NOUN
cjfa-20427	180	36	na	na	PART
cjfa-20427	180	37	ryzyko	ryzyko	NOUN
cjfa-20427	180	38	związane	związane	PROPN
cjfa-20427	180	39	z	z	PROPN
cjfa-20427	181	1	if	if	SCONJ
cjfa-20427	181	2	informacje	informacje	PROPN
cjfa-20427	181	3	nt	not	PART
cjfa-20427	181	4	.	.	PUNCT
cjfa-20427	182	1	zaangażowania	zaangażowania	PROPN
cjfa-20427	182	2	w	w	PROPN
cjfa-20427	182	3	ip	ip	PROPN
cjfa-20427	182	4	wycena	wycena	NOUN
cjfa-20427	182	5	ip	ip	ADP
cjfa-20427	182	6	ujęcie	ujęcie	NOUN
cjfa-20427	183	1	i	i	PRON
cjfa-20427	183	2	rozliczenie	rozliczenie	VERB
cjfa-20427	183	3	złożonego	złożonego	PROPN
cjfa-20427	183	4	if	if	SCONJ
cjfa-20427	183	5	wbudowane	wbudowane	PROPN
cjfa-20427	183	6	ip	ip	VERB
cjfa-20427	183	7	ujęcie	ujęcie	ADJ
cjfa-20427	183	8	początkowe	początkowe	NOUN
cjfa-20427	183	9	ip	ip	PRON
cjfa-20427	183	10	uregulowane	uregulowane	ADJ
cjfa-20427	183	11	wystarczająco	wystarczająco	NOUN
cjfa-20427	183	12	inneother	inneother	NOUN
cjfa-20427	183	13	sufficient	sufficient	ADJ
cjfa-20427	183	14	regulation	regulation	NOUN
cjfa-20427	183	15	initial	initial	ADJ
cjfa-20427	183	16	inclusion	inclusion	NOUN
cjfa-20427	183	17	of	of	ADP
cjfa-20427	183	18	derivatives	derivative	NOUN
cjfa-20427	183	19	embedded	embed	VERB
cjfa-20427	183	20	derivatives	derivative	NOUN
cjfa-20427	183	21	inclusion	inclusion	NOUN
cjfa-20427	183	22	and	and	CCONJ
cjfa-20427	183	23	settlement	settlement	NOUN
cjfa-20427	183	24	of	of	ADP
cjfa-20427	183	25	complex	complex	ADJ
cjfa-20427	183	26	financial	financial	ADJ
cjfa-20427	183	27	instruments	instrument	NOUN
cjfa-20427	183	28	pricing	pricing	NOUN
cjfa-20427	183	29	of	of	ADP
cjfa-20427	183	30	derivatives	derivative	NOUN
cjfa-20427	183	31	information	information	NOUN
cjfa-20427	183	32	on	on	ADP
cjfa-20427	183	33	involvement	involvement	NOUN
cjfa-20427	183	34	in	in	ADP
cjfa-20427	183	35	*	*	PUNCT
cjfa-20427	183	36	in	in	ADP
cjfa-20427	183	37	the	the	DET
cjfa-20427	183	38	analysed	analyse	VERB
cjfa-20427	183	39	question	question	NOUN
cjfa-20427	183	40	respondents	respondent	NOUN
cjfa-20427	183	41	could	could	AUX
cjfa-20427	183	42	choose	choose	VERB
cjfa-20427	183	43	more	more	ADJ
cjfa-20427	183	44	than	than	ADP
cjfa-20427	183	45	one	one	NUM
cjfa-20427	183	46	answer	answer	NOUN
cjfa-20427	183	47	.	.	PUNCT
cjfa-20427	184	1	the	the	DET
cjfa-20427	184	2	total	total	ADJ
cjfa-20427	184	3	amount	amount	NOUN
cjfa-20427	184	4	of	of	ADP
cjfa-20427	184	5	indications	indication	NOUN
cjfa-20427	184	6	in	in	ADP
cjfa-20427	184	7	the	the	DET
cjfa-20427	184	8	analysed	analyse	VERB
cjfa-20427	184	9	field	field	NOUN
cjfa-20427	184	10	was	be	AUX
cjfa-20427	184	11	769	769	NUM
cjfa-20427	184	12	.	.	PUNCT
cjfa-20427	185	1	s	s	PART
cjfa-20427	185	2	o	o	X
cjfa-20427	185	3	u	u	NOUN
cjfa-20427	185	4	r	r	NOUN
cjfa-20427	185	5	c	c	NOUN
cjfa-20427	185	6	e	e	NOUN
cjfa-20427	185	7	:	:	PUNCT
cjfa-20427	185	8	individual	individual	ADJ
cjfa-20427	185	9	study	study	NOUN
cjfa-20427	185	10	.	.	PUNCT
cjfa-20427	186	1	the	the	DET
cjfa-20427	186	2	analysis	analysis	NOUN
cjfa-20427	186	3	of	of	ADP
cjfa-20427	186	4	the	the	DET
cjfa-20427	186	5	results	result	NOUN
cjfa-20427	186	6	leads	lead	VERB
cjfa-20427	186	7	to	to	ADP
cjfa-20427	186	8	a	a	DET
cjfa-20427	186	9	conclusion	conclusion	NOUN
cjfa-20427	186	10	that	that	SCONJ
cjfa-20427	186	11	survey	survey	NOUN
cjfa-20427	186	12	participants	participant	NOUN
cjfa-20427	186	13	mainly	mainly	ADV
cjfa-20427	186	14	identified	identify	VERB
cjfa-20427	186	15	problems	problem	NOUN
cjfa-20427	186	16	concerning	concern	VERB
cjfa-20427	186	17	the	the	DET
cjfa-20427	186	18	exposure	exposure	NOUN
cjfa-20427	186	19	to	to	ADP
cjfa-20427	186	20	the	the	DET
cjfa-20427	186	21	risk	risk	NOUN
cjfa-20427	186	22	related	relate	VERB
cjfa-20427	186	23	with	with	ADP
cjfa-20427	186	24	financial	financial	ADJ
cjfa-20427	186	25	instruments	instrument	NOUN
cjfa-20427	186	26	(	(	PUNCT
cjfa-20427	186	27	50.5	50.5	NUM
cjfa-20427	186	28	%	%	NOUN
cjfa-20427	186	29	)	)	PUNCT
cjfa-20427	186	30	and	and	CCONJ
cjfa-20427	186	31	the	the	DET
cjfa-20427	186	32	presentation	presentation	NOUN
cjfa-20427	186	33	of	of	ADP
cjfa-20427	186	34	information	information	NOUN
cjfa-20427	186	35	regarding	regard	VERB
cjfa-20427	186	36	the	the	DET
cjfa-20427	186	37	involvement	involvement	NOUN
cjfa-20427	186	38	in	in	ADP
cjfa-20427	186	39	derivatives	derivative	NOUN
cjfa-20427	186	40	(	(	PUNCT
cjfa-20427	186	41	47.9	47.9	NUM
cjfa-20427	186	42	%	%	NOUN
cjfa-20427	186	43	)	)	PUNCT
cjfa-20427	186	44	.	.	PUNCT
cjfa-20427	187	1	another	another	DET
cjfa-20427	187	2	area	area	NOUN
cjfa-20427	187	3	that	that	PRON
cjfa-20427	187	4	required	require	VERB
cjfa-20427	187	5	changes	change	NOUN
cjfa-20427	187	6	in	in	ADP
cjfa-20427	187	7	the	the	DET
cjfa-20427	187	8	opinion	opinion	NOUN
cjfa-20427	187	9	of	of	ADP
cjfa-20427	187	10	some	some	DET
cjfa-20427	187	11	respondents	respondent	NOUN
cjfa-20427	187	12	,	,	PUNCT
cjfa-20427	187	13	was	be	AUX
cjfa-20427	187	14	pricing	pricing	NOUN
cjfa-20427	187	15	of	of	ADP
cjfa-20427	187	16	derivatives	derivative	NOUN
cjfa-20427	187	17	(	(	PUNCT
cjfa-20427	187	18	34.5	34.5	NUM
cjfa-20427	187	19	%	%	NOUN
cjfa-20427	187	20	)	)	PUNCT
cjfa-20427	187	21	.	.	PUNCT
cjfa-20427	188	1	additionally	additionally	ADV
cjfa-20427	188	2	,	,	PUNCT
cjfa-20427	188	3	the	the	DET
cjfa-20427	188	4	answers	answer	NOUN
cjfa-20427	188	5	quite	quite	ADV
cjfa-20427	188	6	often	often	ADV
cjfa-20427	188	7	indicated	indicate	VERB
cjfa-20427	188	8	the	the	DET
cjfa-20427	188	9	need	need	NOUN
cjfa-20427	188	10	to	to	PART
cjfa-20427	188	11	formulate	formulate	VERB
cjfa-20427	188	12	particular	particular	ADJ
cjfa-20427	188	13	rules	rule	NOUN
cjfa-20427	188	14	regarding	regard	VERB
cjfa-20427	188	15	:	:	PUNCT
cjfa-20427	188	16	■	■	PUNCT
cjfa-20427	188	17	the	the	DET
cjfa-20427	188	18	inclusion	inclusion	NOUN
cjfa-20427	188	19	and	and	CCONJ
cjfa-20427	188	20	settlement	settlement	NOUN
cjfa-20427	188	21	of	of	ADP
cjfa-20427	188	22	complex	complex	ADJ
cjfa-20427	188	23	derivatives	derivative	NOUN
cjfa-20427	188	24	(	(	PUNCT
cjfa-20427	188	25	20.1	20.1	NUM
cjfa-20427	188	26	%	%	NOUN
cjfa-20427	188	27	)	)	PUNCT
cjfa-20427	188	28	,	,	PUNCT
cjfa-20427	189	1	■	■	PUNCT
cjfa-20427	189	2	embedded	embed	VERB
cjfa-20427	189	3	derivatives	derivative	NOUN
cjfa-20427	189	4	(	(	PUNCT
cjfa-20427	189	5	15.5	15.5	NUM
cjfa-20427	189	6	%	%	NOUN
cjfa-20427	189	7	)	)	PUNCT
cjfa-20427	189	8	,	,	PUNCT
cjfa-20427	189	9	■	■	PUNCT
cjfa-20427	189	10	initial	initial	ADJ
cjfa-20427	189	11	inclusion	inclusion	NOUN
cjfa-20427	189	12	of	of	ADP
cjfa-20427	189	13	derivatives	derivative	NOUN
cjfa-20427	189	14	(	(	PUNCT
cjfa-20427	189	15	13.9	13.9	NUM
cjfa-20427	189	16	%	%	NOUN
cjfa-20427	189	17	)	)	PUNCT
cjfa-20427	189	18	.	.	PUNCT
cjfa-20427	190	1	the	the	DET
cjfa-20427	190	2	respondents	respondent	NOUN
cjfa-20427	190	3	also	also	ADV
cjfa-20427	190	4	mentioned	mention	VERB
cjfa-20427	190	5	other	other	ADJ
cjfa-20427	190	6	issues	issue	NOUN
cjfa-20427	190	7	,	,	PUNCT
cjfa-20427	190	8	not	not	PART
cjfa-20427	190	9	included	include	VERB
cjfa-20427	190	10	in	in	ADP
cjfa-20427	190	11	the	the	DET
cjfa-20427	190	12	answers	answer	NOUN
cjfa-20427	190	13	(	(	PUNCT
cjfa-20427	190	14	5.1	5.1	NUM
cjfa-20427	190	15	%	%	NOUN
cjfa-20427	190	16	)	)	PUNCT
cjfa-20427	190	17	.	.	PUNCT
cjfa-20427	191	1	these	these	PRON
cjfa-20427	191	2	included	include	VERB
cjfa-20427	191	3	:	:	PUNCT
cjfa-20427	191	4	sensitivity	sensitivity	NOUN
cjfa-20427	191	5	of	of	ADP
cjfa-20427	191	6	financial	financial	ADJ
cjfa-20427	191	7	instruments	instrument	NOUN
cjfa-20427	191	8	pricing	pricing	NOUN
cjfa-20427	191	9	to	to	ADP
cjfa-20427	191	10	the	the	DET
cjfa-20427	191	11	changes	change	NOUN
cjfa-20427	191	12	of	of	ADP
cjfa-20427	191	13	market	market	NOUN
cjfa-20427	191	14	factors	factor	NOUN
cjfa-20427	191	15	,	,	PUNCT
cjfa-20427	191	16	pricing	pricing	NOUN
cjfa-20427	191	17	based	base	VERB
cjfa-20427	191	18	on	on	ADP
cjfa-20427	191	19	fair	fair	ADJ
cjfa-20427	191	20	value	value	NOUN
cjfa-20427	191	21	,	,	PUNCT
cjfa-20427	191	22	effect	effect	NOUN
cjfa-20427	191	23	of	of	ADP
cjfa-20427	191	24	government	government	NOUN
cjfa-20427	191	25	decisions	decision	NOUN
cjfa-20427	191	26	.	.	PUNCT
cjfa-20427	192	1	a	a	DET
cjfa-20427	192	2	small	small	ADJ
cjfa-20427	192	3	group	group	NOUN
cjfa-20427	192	4	of	of	ADP
cjfa-20427	192	5	surveyed	survey	VERB
cjfa-20427	192	6	investors	investor	NOUN
cjfa-20427	192	7	claimed	claim	VERB
cjfa-20427	192	8	that	that	SCONJ
cjfa-20427	192	9	the	the	DET
cjfa-20427	192	10	valid	valid	ADJ
cjfa-20427	192	11	regulations	regulation	NOUN
cjfa-20427	192	12	on	on	ADP
cjfa-20427	192	13	financial	financial	ADJ
cjfa-20427	192	14	instruments	instrument	NOUN
cjfa-20427	192	15	accounting	accounting	NOUN
cjfa-20427	192	16	were	be	AUX
cjfa-20427	192	17	sufficient	sufficient	ADJ
cjfa-20427	192	18	(	(	PUNCT
cjfa-20427	192	19	10.3	10.3	NUM
cjfa-20427	192	20	%	%	NOUN
cjfa-20427	192	21	)	)	PUNCT
cjfa-20427	192	22	.	.	PUNCT
cjfa-20427	193	1	another	another	DET
cjfa-20427	193	2	area	area	NOUN
cjfa-20427	193	3	of	of	ADP
cjfa-20427	193	4	analysis	analysis	NOUN
cjfa-20427	193	5	were	be	AUX
cjfa-20427	193	6	the	the	DET
cjfa-20427	193	7	expectations	expectation	NOUN
cjfa-20427	193	8	of	of	ADP
cjfa-20427	193	9	the	the	DET
cjfa-20427	193	10	investors	investor	NOUN
cjfa-20427	193	11	regarding	regard	VERB
cjfa-20427	193	12	disclosure	disclosure	NOUN
cjfa-20427	193	13	of	of	ADP
cjfa-20427	193	14	additional	additional	ADJ
cjfa-20427	193	15	information	information	NOUN
cjfa-20427	193	16	concerning	concern	VERB
cjfa-20427	193	17	financial	financial	ADJ
cjfa-20427	193	18	instruments	instrument	NOUN
cjfa-20427	193	19	.	.	PUNCT
cjfa-20427	194	1	many	many	ADJ
cjfa-20427	194	2	of	of	ADP
cjfa-20427	194	3	the	the	DET
cjfa-20427	194	4	surveyed	survey	VERB
cjfa-20427	194	5	individual	individual	ADJ
cjfa-20427	194	6	investors	investor	NOUN
cjfa-20427	194	7	mentioned	mention	VERB
cjfa-20427	194	8	the	the	DET
cjfa-20427	194	9	necessity	necessity	NOUN
cjfa-20427	194	10	to	to	PART
cjfa-20427	194	11	provide	provide	VERB
cjfa-20427	194	12	such	such	ADJ
cjfa-20427	194	13	information	information	NOUN
cjfa-20427	194	14	.	.	PUNCT
cjfa-20427	195	1	the	the	DET
cjfa-20427	195	2	outcomes	outcome	NOUN
cjfa-20427	195	3	are	be	AUX
cjfa-20427	195	4	presented	present	VERB
cjfa-20427	195	5	in	in	ADP
cjfa-20427	195	6	figure	figure	NOUN
cjfa-20427	195	7	6	6	NUM
cjfa-20427	195	8	.	.	PUNCT
cjfa-20427	196	1	jarosław	jarosław	PROPN
cjfa-20427	196	2	pawłowski110	pawłowski110	PROPN
cjfa-20427	196	3	figure	figure	NOUN
cjfa-20427	196	4	6	6	NUM
cjfa-20427	196	5	.	.	PUNCT
cjfa-20427	196	6	percentage	percentage	NOUN
cjfa-20427	196	7	of	of	ADP
cjfa-20427	196	8	replies	reply	NOUN
cjfa-20427	196	9	to	to	ADP
cjfa-20427	196	10	the	the	DET
cjfa-20427	196	11	question	question	NOUN
cjfa-20427	196	12	:	:	PUNCT
cjfa-20427	196	13	"	"	PUNCT
cjfa-20427	196	14	what	what	DET
cjfa-20427	196	15	additional	additional	ADJ
cjfa-20427	196	16	information	information	NOUN
cjfa-20427	196	17	concerning	concern	VERB
cjfa-20427	196	18	financial	financial	ADJ
cjfa-20427	196	19	instruments	instrument	NOUN
cjfa-20427	196	20	should	should	AUX
cjfa-20427	196	21	be	be	AUX
cjfa-20427	196	22	disclosed	disclose	VERB
cjfa-20427	196	23	by	by	ADP
cjfa-20427	196	24	the	the	DET
cjfa-20427	196	25	companies	company	NOUN
cjfa-20427	196	26	?	?	PUNCT
cjfa-20427	196	27	"	"	PUNCT
cjfa-20427	197	1	(	(	PUNCT
cjfa-20427	197	2	%	%	INTJ
cjfa-20427	197	3	)	)	PUNCT
cjfa-20427	197	4	–	–	PUNCT
cjfa-20427	197	5	group	group	NOUN
cjfa-20427	197	6	of	of	ADP
cjfa-20427	197	7	individual	individual	ADJ
cjfa-20427	197	8	investors	investor	NOUN
cjfa-20427	197	9	(	(	PUNCT
cjfa-20427	197	10	n=401	n=401	PROPN
cjfa-20427	197	11	)	)	PUNCT
cjfa-20427	197	12	the	the	DET
cjfa-20427	197	13	analysis	analysis	NOUN
cjfa-20427	197	14	of	of	ADP
cjfa-20427	197	15	the	the	DET
cjfa-20427	197	16	results	result	NOUN
cjfa-20427	197	17	leads	lead	VERB
cjfa-20427	197	18	to	to	ADP
cjfa-20427	197	19	a	a	DET
cjfa-20427	197	20	conclusion	conclusion	NOUN
cjfa-20427	197	21	that	that	SCONJ
cjfa-20427	197	22	survey	survey	NOUN
cjfa-20427	197	23	participants	participant	NOUN
cjfa-20427	197	24	mainly	mainly	ADV
cjfa-20427	197	25	identified	identify	VERB
cjfa-20427	197	26	problems	problem	NOUN
cjfa-20427	197	27	concerning	concern	VERB
cjfa-20427	197	28	the	the	DET
cjfa-20427	197	29	exposure	exposure	NOUN
cjfa-20427	197	30	to	to	ADP
cjfa-20427	197	31	the	the	DET
cjfa-20427	197	32	risk	risk	NOUN
cjfa-20427	197	33	related	relate	VERB
cjfa-20427	197	34	with	with	ADP
cjfa-20427	197	35	financial	financial	ADJ
cjfa-20427	197	36	instruments	instrument	NOUN
cjfa-20427	197	37	(	(	PUNCT
cjfa-20427	197	38	50.5	50.5	NUM
cjfa-20427	197	39	%	%	NOUN
cjfa-20427	197	40	)	)	PUNCT
cjfa-20427	197	41	and	and	CCONJ
cjfa-20427	197	42	the	the	DET
cjfa-20427	197	43	presentation	presentation	NOUN
cjfa-20427	197	44	of	of	ADP
cjfa-20427	197	45	information	information	NOUN
cjfa-20427	197	46	regarding	regard	VERB
cjfa-20427	197	47	the	the	DET
cjfa-20427	197	48	involvement	involvement	NOUN
cjfa-20427	197	49	in	in	ADP
cjfa-20427	197	50	derivatives	derivative	NOUN
cjfa-20427	197	51	(	(	PUNCT
cjfa-20427	197	52	47.9	47.9	NUM
cjfa-20427	197	53	%	%	NOUN
cjfa-20427	197	54	)	)	PUNCT
cjfa-20427	197	55	.	.	PUNCT
cjfa-20427	198	1	another	another	DET
cjfa-20427	198	2	area	area	NOUN
cjfa-20427	198	3	that	that	PRON
cjfa-20427	198	4	required	require	VERB
cjfa-20427	198	5	changes	change	NOUN
cjfa-20427	198	6	in	in	ADP
cjfa-20427	198	7	the	the	DET
cjfa-20427	198	8	opinion	opinion	NOUN
cjfa-20427	198	9	of	of	ADP
cjfa-20427	198	10	some	some	DET
cjfa-20427	198	11	respondents	respondent	NOUN
cjfa-20427	198	12	,	,	PUNCT
cjfa-20427	198	13	was	be	AUX
cjfa-20427	198	14	pricing	pricing	NOUN
cjfa-20427	198	15	of	of	ADP
cjfa-20427	198	16	derivatives	derivative	NOUN
cjfa-20427	198	17	(	(	PUNCT
cjfa-20427	198	18	34.5	34.5	NUM
cjfa-20427	198	19	%	%	NOUN
cjfa-20427	198	20	)	)	PUNCT
cjfa-20427	198	21	.	.	PUNCT
cjfa-20427	199	1	additionally	additionally	ADV
cjfa-20427	199	2	,	,	PUNCT
cjfa-20427	199	3	the	the	DET
cjfa-20427	199	4	answers	answer	NOUN
cjfa-20427	199	5	quite	quite	ADV
cjfa-20427	199	6	often	often	ADV
cjfa-20427	199	7	indicated	indicate	VERB
cjfa-20427	199	8	the	the	DET
cjfa-20427	199	9	need	need	NOUN
cjfa-20427	199	10	to	to	PART
cjfa-20427	199	11	formulate	formulate	VERB
cjfa-20427	199	12	particular	particular	ADJ
cjfa-20427	199	13	rules	rule	NOUN
cjfa-20427	199	14	regarding	regard	VERB
cjfa-20427	199	15	:	:	PUNCT
cjfa-20427	199	16			VERB
cjfa-20427	199	17	the	the	DET
cjfa-20427	199	18	inclusion	inclusion	NOUN
cjfa-20427	199	19	and	and	CCONJ
cjfa-20427	199	20	settlement	settlement	NOUN
cjfa-20427	199	21	of	of	ADP
cjfa-20427	199	22	complex	complex	ADJ
cjfa-20427	199	23	derivatives	derivative	NOUN
cjfa-20427	199	24	(	(	PUNCT
cjfa-20427	199	25	20.1	20.1	NUM
cjfa-20427	199	26	%	%	NOUN
cjfa-20427	199	27	)	)	PUNCT
cjfa-20427	199	28	,	,	PUNCT
cjfa-20427	199	29			NOUN
cjfa-20427	199	30	embedded	embed	VERB
cjfa-20427	199	31	derivatives	derivative	NOUN
cjfa-20427	199	32	(	(	PUNCT
cjfa-20427	199	33	15.5	15.5	NUM
cjfa-20427	199	34	%	%	NOUN
cjfa-20427	199	35	)	)	PUNCT
cjfa-20427	199	36	,	,	PUNCT
cjfa-20427	199	37			NOUN
cjfa-20427	199	38	initial	initial	ADJ
cjfa-20427	199	39	inclusion	inclusion	NOUN
cjfa-20427	199	40	of	of	ADP
cjfa-20427	199	41	derivatives	derivative	NOUN
cjfa-20427	199	42	(	(	PUNCT
cjfa-20427	199	43	13.9	13.9	NUM
cjfa-20427	199	44	%	%	NOUN
cjfa-20427	199	45	)	)	PUNCT
cjfa-20427	199	46	.	.	PUNCT
cjfa-20427	200	1	the	the	DET
cjfa-20427	200	2	respondents	respondent	NOUN
cjfa-20427	200	3	also	also	ADV
cjfa-20427	200	4	mentioned	mention	VERB
cjfa-20427	200	5	other	other	ADJ
cjfa-20427	200	6	issues	issue	NOUN
cjfa-20427	200	7	,	,	PUNCT
cjfa-20427	200	8	not	not	PART
cjfa-20427	200	9	included	include	VERB
cjfa-20427	200	10	in	in	ADP
cjfa-20427	200	11	the	the	DET
cjfa-20427	200	12	answers	answer	NOUN
cjfa-20427	200	13	(	(	PUNCT
cjfa-20427	200	14	5.1	5.1	NUM
cjfa-20427	200	15	%	%	NOUN
cjfa-20427	200	16	)	)	PUNCT
cjfa-20427	200	17	.	.	PUNCT
cjfa-20427	201	1	these	these	PRON
cjfa-20427	201	2	included	include	VERB
cjfa-20427	201	3	:	:	PUNCT
cjfa-20427	201	4	sensitivity	sensitivity	NOUN
cjfa-20427	201	5	of	of	ADP
cjfa-20427	201	6	financial	financial	ADJ
cjfa-20427	201	7	instruments	instrument	NOUN
cjfa-20427	201	8	pricing	pricing	NOUN
cjfa-20427	201	9	to	to	ADP
cjfa-20427	201	10	the	the	DET
cjfa-20427	201	11	changes	change	NOUN
cjfa-20427	201	12	of	of	ADP
cjfa-20427	201	13	market	market	NOUN
cjfa-20427	201	14	factors	factor	NOUN
cjfa-20427	201	15	,	,	PUNCT
cjfa-20427	201	16	pricing	pricing	NOUN
cjfa-20427	201	17	based	base	VERB
cjfa-20427	201	18	on	on	ADP
cjfa-20427	201	19	fair	fair	ADJ
cjfa-20427	201	20	value	value	NOUN
cjfa-20427	201	21	,	,	PUNCT
cjfa-20427	201	22	effect	effect	NOUN
cjfa-20427	201	23	of	of	ADP
cjfa-20427	201	24	government	government	NOUN
cjfa-20427	201	25	decisions	decision	NOUN
cjfa-20427	201	26	.	.	PUNCT
cjfa-20427	202	1	a	a	DET
cjfa-20427	202	2	small	small	ADJ
cjfa-20427	202	3	group	group	NOUN
cjfa-20427	202	4	of	of	ADP
cjfa-20427	202	5	surveyed	survey	VERB
cjfa-20427	202	6	investors	investor	NOUN
cjfa-20427	202	7	claimed	claim	VERB
cjfa-20427	202	8	that	that	SCONJ
cjfa-20427	202	9	the	the	DET
cjfa-20427	202	10	valid	valid	ADJ
cjfa-20427	202	11	regulations	regulation	NOUN
cjfa-20427	202	12	on	on	ADP
cjfa-20427	202	13	financial	financial	ADJ
cjfa-20427	202	14	instruments	instrument	NOUN
cjfa-20427	202	15	accounting	accounting	NOUN
cjfa-20427	202	16	were	be	AUX
cjfa-20427	202	17	sufficient	sufficient	ADJ
cjfa-20427	202	18	(	(	PUNCT
cjfa-20427	202	19	10.3	10.3	NUM
cjfa-20427	202	20	%	%	NOUN
cjfa-20427	202	21	)	)	PUNCT
cjfa-20427	202	22	.	.	PUNCT
cjfa-20427	203	1	another	another	DET
cjfa-20427	203	2	area	area	NOUN
cjfa-20427	203	3	of	of	ADP
cjfa-20427	203	4	analysis	analysis	NOUN
cjfa-20427	203	5	were	be	AUX
cjfa-20427	203	6	the	the	DET
cjfa-20427	203	7	expectations	expectation	NOUN
cjfa-20427	203	8	of	of	ADP
cjfa-20427	203	9	the	the	DET
cjfa-20427	203	10	investors	investor	NOUN
cjfa-20427	203	11	regarding	regard	VERB
cjfa-20427	203	12	disclosure	disclosure	NOUN
cjfa-20427	203	13	of	of	ADP
cjfa-20427	203	14	additional	additional	ADJ
cjfa-20427	203	15	information	information	NOUN
cjfa-20427	203	16	concerning	concern	VERB
cjfa-20427	203	17	financial	financial	ADJ
cjfa-20427	203	18	instruments	instrument	NOUN
cjfa-20427	203	19	.	.	PUNCT
cjfa-20427	204	1	many	many	ADJ
cjfa-20427	204	2	of	of	ADP
cjfa-20427	204	3	the	the	DET
cjfa-20427	204	4	surveyed	survey	VERB
cjfa-20427	204	5	individual	individual	ADJ
cjfa-20427	204	6	investors	investor	NOUN
cjfa-20427	204	7	mentioned	mention	VERB
cjfa-20427	204	8	the	the	DET
cjfa-20427	204	9	necessity	necessity	NOUN
cjfa-20427	204	10	to	to	PART
cjfa-20427	204	11	provide	provide	VERB
cjfa-20427	204	12	such	such	ADJ
cjfa-20427	204	13	information	information	NOUN
cjfa-20427	204	14	.	.	PUNCT
cjfa-20427	205	1	the	the	DET
cjfa-20427	205	2	outcomes	outcome	NOUN
cjfa-20427	205	3	are	be	AUX
cjfa-20427	205	4	presented	present	VERB
cjfa-20427	205	5	in	in	ADP
cjfa-20427	205	6	figure	figure	NOUN
cjfa-20427	205	7	6	6	NUM
cjfa-20427	205	8	.	.	PUNCT
cjfa-20427	206	1	figure	figure	VERB
cjfa-20427	206	2	6	6	NUM
cjfa-20427	206	3	.	.	PUNCT
cjfa-20427	206	4	percentage	percentage	NOUN
cjfa-20427	206	5	of	of	ADP
cjfa-20427	206	6	replies	reply	NOUN
cjfa-20427	206	7	to	to	ADP
cjfa-20427	206	8	the	the	DET
cjfa-20427	206	9	question	question	NOUN
cjfa-20427	206	10	:	:	PUNCT
cjfa-20427	206	11	"	"	PUNCT
cjfa-20427	206	12	what	what	DET
cjfa-20427	206	13	additional	additional	ADJ
cjfa-20427	206	14	information	information	NOUN
cjfa-20427	206	15	concerning	concern	VERB
cjfa-20427	206	16	financial	financial	ADJ
cjfa-20427	206	17	instruments	instrument	NOUN
cjfa-20427	206	18	should	should	AUX
cjfa-20427	206	19	be	be	AUX
cjfa-20427	206	20	disclosed	disclose	VERB
cjfa-20427	206	21	by	by	ADP
cjfa-20427	206	22	the	the	DET
cjfa-20427	206	23	companies	company	NOUN
cjfa-20427	206	24	?	?	PUNCT
cjfa-20427	206	25	"	"	PUNCT
cjfa-20427	207	1	(	(	PUNCT
cjfa-20427	207	2	%	%	INTJ
cjfa-20427	207	3	)	)	PUNCT
cjfa-20427	207	4	–	–	PUNCT
cjfa-20427	207	5	group	group	NOUN
cjfa-20427	207	6	of	of	ADP
cjfa-20427	207	7	individual	individual	ADJ
cjfa-20427	207	8	investors	investor	NOUN
cjfa-20427	207	9	(	(	PUNCT
cjfa-20427	207	10	n=401	n=401	PROPN
cjfa-20427	207	11	)	)	PUNCT
cjfa-20427	207	12	49.6	49.6	NUM
cjfa-20427	207	13	%	%	NOUN
cjfa-20427	207	14	43.9	43.9	NUM
cjfa-20427	207	15	%	%	NOUN
cjfa-20427	207	16	38.9	38.9	NUM
cjfa-20427	207	17	%	%	NOUN
cjfa-20427	207	18	35.9	35.9	NUM
cjfa-20427	207	19	%	%	NOUN
cjfa-20427	207	20	12.2	12.2	NUM
cjfa-20427	207	21	%	%	NOUN
cjfa-20427	207	22	2.2	2.2	NUM
cjfa-20427	207	23	%	%	NOUN
cjfa-20427	207	24	0	0	NUM
cjfa-20427	207	25	%	%	NOUN
cjfa-20427	207	26	10	10	NUM
cjfa-20427	207	27	%	%	NOUN
cjfa-20427	207	28	20	20	NUM
cjfa-20427	207	29	%	%	NOUN
cjfa-20427	207	30	30	30	NUM
cjfa-20427	207	31	%	%	NOUN
cjfa-20427	207	32	40	40	NUM
cjfa-20427	207	33	%	%	NOUN
cjfa-20427	207	34	50	50	NUM
cjfa-20427	207	35	%	%	NOUN
cjfa-20427	207	36	60	60	NUM
cjfa-20427	207	37	%	%	NOUN
cjfa-20427	207	38	prognozy	prognozy	NOUN
cjfa-20427	207	39	nt	nt	PROPN
cjfa-20427	207	40	.	.	PUNCT
cjfa-20427	208	1	wykorzystania	wykorzystania	PROPN
cjfa-20427	208	2	instrumentów	instrumentów	PROPN
cjfa-20427	208	3	finansowych	finansowych	PROPN
cjfa-20427	208	4	w	w	PROPN
cjfa-20427	208	5	dłuższym	dłuższym	PROPN
cjfa-20427	208	6	horyzoncie	horyzoncie	INTJ
cjfa-20427	208	7	czasowym	czasowym	PROPN
cjfa-20427	208	8	(	(	PUNCT
cjfa-20427	208	9	2	2	NUM
cjfa-20427	208	10	-	-	SYM
cjfa-20427	208	11	3	3	NUM
cjfa-20427	208	12	…	…	PUNCT
cjfa-20427	208	13	zestawienia	zestawienia	NOUN
cjfa-20427	208	14	planów	planów	NOUN
cjfa-20427	208	15	z	z	X
cjfa-20427	208	16	wykonaniem	wykonaniem	PROPN
cjfa-20427	208	17	dotyczących	dotyczących	NOUN
cjfa-20427	208	18	stosowania	stosowania	NOUN
cjfa-20427	208	19	instrumentów	instrumentów	ADJ
cjfa-20427	208	20	finansowych	finansowych	PROPN
cjfa-20427	208	21	niezrealizowanych	niezrealizowanych	PROPN
cjfa-20427	208	22	zysków	zysków	PROPN
cjfa-20427	208	23	oraz	oraz	PROPN
cjfa-20427	208	24	strat	strat	PROPN
cjfa-20427	208	25	z	z	PROPN
cjfa-20427	208	26	zawartych	zawartych	PROPN
cjfa-20427	208	27	transakcji	transakcji	PROPN
cjfa-20427	208	28	finansowych	finansowych	VERB
cjfa-20427	208	29	na	na	PROPN
cjfa-20427	208	30	poszczególne	poszczególne	PROPN
cjfa-20427	208	31	dni	dni	PROPN
cjfa-20427	208	32	…	…	PUNCT
cjfa-20427	208	33	wartości	wartości	PROPN
cjfa-20427	208	34	nominalnej	nominalnej	NOUN
cjfa-20427	208	35	zawartych	zawartych	PROPN
cjfa-20427	209	1	transakcji	transakcji	PROPN
cjfa-20427	209	2	terminowych	terminowych	PROPN
cjfa-20427	209	3	w	w	PROPN
cjfa-20427	209	4	walucie	walucie	PROPN
cjfa-20427	209	5	kontraktu	kontraktu	PROPN
cjfa-20427	209	6	oraz	oraz	PROPN
cjfa-20427	209	7	krajowej	krajowej	PROPN
cjfa-20427	209	8	nie	nie	PROPN
cjfa-20427	209	9	oczekuję	oczekuję	PROPN
cjfa-20427	209	10	dodatkowych	dodatkowych	NOUN
cjfa-20427	209	11	informacji	informacji	NOUN
cjfa-20427	209	12	inneother	inneother	VERB
cjfa-20427	209	13	no	no	DET
cjfa-20427	209	14	additional	additional	ADJ
cjfa-20427	209	15	information	information	NOUN
cjfa-20427	209	16	expected	expect	VERB
cjfa-20427	209	17	nominal	nominal	ADJ
cjfa-20427	209	18	value	value	NOUN
cjfa-20427	209	19	of	of	ADP
cjfa-20427	209	20	derivatives	derivative	NOUN
cjfa-20427	209	21	in	in	ADP
cjfa-20427	209	22	the	the	DET
cjfa-20427	209	23	contract	contract	NOUN
cjfa-20427	209	24	and	and	CCONJ
cjfa-20427	209	25	national	national	ADJ
cjfa-20427	209	26	currency	currency	NOUN
cjfa-20427	209	27	the	the	DET
cjfa-20427	209	28	value	value	NOUN
cjfa-20427	209	29	of	of	ADP
cjfa-20427	209	30	unrealised	unrealised	ADJ
cjfa-20427	209	31	profit	profit	NOUN
cjfa-20427	209	32	and	and	CCONJ
cjfa-20427	209	33	loss	loss	NOUN
cjfa-20427	209	34	from	from	ADP
cjfa-20427	209	35	concluded	conclude	VERB
cjfa-20427	209	36	financial	financial	ADJ
cjfa-20427	209	37	transactions	transaction	NOUN
cjfa-20427	209	38	as	as	ADP
cjfa-20427	209	39	of	of	ADP
cjfa-20427	209	40	the	the	DET
cjfa-20427	209	41	particular	particular	ADJ
cjfa-20427	209	42	financial	financial	ADJ
cjfa-20427	209	43	statement	statement	NOUN
cjfa-20427	209	44	date	date	NOUN
cjfa-20427	209	45	comparison	comparison	NOUN
cjfa-20427	209	46	of	of	ADP
cjfa-20427	209	47	the	the	DET
cjfa-20427	209	48	planned	planned	ADJ
cjfa-20427	209	49	and	and	CCONJ
cjfa-20427	209	50	actual	actual	ADJ
cjfa-20427	209	51	use	use	NOUN
cjfa-20427	209	52	of	of	ADP
cjfa-20427	209	53	financial	financial	ADJ
cjfa-20427	209	54	instruments	instrument	NOUN
cjfa-20427	209	55	forecasts	forecast	NOUN
cjfa-20427	209	56	regarding	regard	VERB
cjfa-20427	209	57	the	the	DET
cjfa-20427	209	58	use	use	NOUN
cjfa-20427	209	59	of	of	ADP
cjfa-20427	209	60	financial	financial	ADJ
cjfa-20427	209	61	instruments	instrument	NOUN
cjfa-20427	209	62	in	in	ADP
cjfa-20427	209	63	a	a	DET
cjfa-20427	209	64	longer	long	ADJ
cjfa-20427	209	65	period	period	NOUN
cjfa-20427	209	66	(	(	PUNCT
cjfa-20427	209	67	2	2	NUM
cjfa-20427	209	68	or	or	CCONJ
cjfa-20427	209	69	3	3	NUM
cjfa-20427	209	70	years	year	NOUN
cjfa-20427	209	71	)	)	PUNCT
cjfa-20427	209	72	*	*	PUNCT
cjfa-20427	210	1	in	in	ADP
cjfa-20427	210	2	the	the	DET
cjfa-20427	210	3	analysed	analyse	VERB
cjfa-20427	210	4	question	question	NOUN
cjfa-20427	210	5	respondents	respondent	NOUN
cjfa-20427	210	6	could	could	AUX
cjfa-20427	210	7	choose	choose	VERB
cjfa-20427	210	8	more	more	ADJ
cjfa-20427	210	9	than	than	ADP
cjfa-20427	210	10	one	one	NUM
cjfa-20427	210	11	answer	answer	NOUN
cjfa-20427	210	12	.	.	PUNCT
cjfa-20427	211	1	the	the	DET
cjfa-20427	211	2	total	total	ADJ
cjfa-20427	211	3	amount	amount	NOUN
cjfa-20427	211	4	of	of	ADP
cjfa-20427	211	5	indications	indication	NOUN
cjfa-20427	211	6	in	in	ADP
cjfa-20427	211	7	the	the	DET
cjfa-20427	211	8	analysed	analyse	VERB
cjfa-20427	211	9	field	field	NOUN
cjfa-20427	211	10	was	be	AUX
cjfa-20427	211	11	733	733	NUM
cjfa-20427	211	12	.	.	PUNCT
cjfa-20427	212	1	s	s	PART
cjfa-20427	212	2	o	o	X
cjfa-20427	212	3	u	u	NOUN
cjfa-20427	212	4	r	r	NOUN
cjfa-20427	212	5	c	c	NOUN
cjfa-20427	212	6	e	e	NOUN
cjfa-20427	212	7	:	:	PUNCT
cjfa-20427	212	8	individual	individual	ADJ
cjfa-20427	212	9	study	study	NOUN
cjfa-20427	212	10	.	.	PUNCT
cjfa-20427	213	1	the	the	DET
cjfa-20427	213	2	data	datum	NOUN
cjfa-20427	213	3	presented	present	VERB
cjfa-20427	213	4	in	in	ADP
cjfa-20427	213	5	the	the	DET
cjfa-20427	213	6	diagram	diagram	NOUN
cjfa-20427	213	7	above	above	ADV
cjfa-20427	213	8	indicate	indicate	VERB
cjfa-20427	213	9	that	that	SCONJ
cjfa-20427	213	10	the	the	DET
cjfa-20427	213	11	expectations	expectation	NOUN
cjfa-20427	213	12	concerning	concern	VERB
cjfa-20427	213	13	the	the	DET
cjfa-20427	213	14	disclosure	disclosure	NOUN
cjfa-20427	213	15	of	of	ADP
cjfa-20427	213	16	forecasts	forecast	NOUN
cjfa-20427	213	17	regarding	regard	VERB
cjfa-20427	213	18	the	the	DET
cjfa-20427	213	19	use	use	NOUN
cjfa-20427	213	20	of	of	ADP
cjfa-20427	213	21	financial	financial	ADJ
cjfa-20427	213	22	instruments	instrument	NOUN
cjfa-20427	213	23	in	in	ADP
cjfa-20427	213	24	a	a	DET
cjfa-20427	213	25	longer	long	ADJ
cjfa-20427	213	26	period	period	NOUN
cjfa-20427	213	27	(	(	PUNCT
cjfa-20427	213	28	2	2	NUM
cjfa-20427	213	29	or	or	CCONJ
cjfa-20427	213	30	3	3	NUM
cjfa-20427	213	31	years	year	NOUN
cjfa-20427	213	32	)	)	PUNCT
cjfa-20427	213	33	were	be	AUX
cjfa-20427	213	34	the	the	DET
cjfa-20427	213	35	most	most	ADV
cjfa-20427	213	36	frequent	frequent	ADJ
cjfa-20427	213	37	response	response	NOUN
cjfa-20427	213	38	of	of	ADP
cjfa-20427	213	39	the	the	DET
cjfa-20427	213	40	survey	survey	NOUN
cjfa-20427	213	41	participants	participant	NOUN
cjfa-20427	213	42	(	(	PUNCT
cjfa-20427	213	43	49.6	49.6	NUM
cjfa-20427	213	44	%	%	NOUN
cjfa-20427	213	45	)	)	PUNCT
cjfa-20427	213	46	.	.	PUNCT
cjfa-20427	214	1	a	a	DET
cjfa-20427	214	2	relatively	relatively	ADV
cjfa-20427	214	3	large	large	ADJ
cjfa-20427	214	4	group	group	NOUN
cjfa-20427	214	5	of	of	ADP
cjfa-20427	214	6	respondents	respondent	NOUN
cjfa-20427	214	7	mentioned	mention	VERB
cjfa-20427	214	8	the	the	DET
cjfa-20427	214	9	need	need	NOUN
cjfa-20427	214	10	to	to	PART
cjfa-20427	214	11	provide	provide	VERB
cjfa-20427	214	12	comparisons	comparison	NOUN
cjfa-20427	214	13	of	of	ADP
cjfa-20427	214	14	the	the	DET
cjfa-20427	214	15	planned	planned	ADJ
cjfa-20427	214	16	and	and	CCONJ
cjfa-20427	214	17	actual	actual	ADJ
cjfa-20427	214	18	use	use	NOUN
cjfa-20427	214	19	of	of	ADP
cjfa-20427	214	20	financial	financial	ADJ
cjfa-20427	214	21	instruments	instrument	NOUN
cjfa-20427	214	22	(	(	PUNCT
cjfa-20427	214	23	43.9	43.9	NUM
cjfa-20427	214	24	%	%	NOUN
cjfa-20427	214	25	)	)	PUNCT
cjfa-20427	214	26	.	.	PUNCT
cjfa-20427	215	1	another	another	DET
cjfa-20427	215	2	expectations	expectation	NOUN
cjfa-20427	215	3	of	of	ADP
cjfa-20427	215	4	the	the	DET
cjfa-20427	215	5	surveyed	survey	VERB
cjfa-20427	215	6	investors	investor	NOUN
cjfa-20427	215	7	concerned	concern	VERB
cjfa-20427	215	8	the	the	DET
cjfa-20427	215	9	disclosure	disclosure	NOUN
cjfa-20427	215	10	of	of	ADP
cjfa-20427	215	11	:	:	PUNCT
cjfa-20427	215	12	a	a	X
cjfa-20427	215	13	)	)	PUNCT
cjfa-20427	215	14	the	the	DET
cjfa-20427	215	15	value	value	NOUN
cjfa-20427	215	16	of	of	ADP
cjfa-20427	215	17	unrealised	unrealised	ADJ
cjfa-20427	215	18	profit	profit	NOUN
cjfa-20427	215	19	and	and	CCONJ
cjfa-20427	215	20	loss	loss	NOUN
cjfa-20427	215	21	from	from	ADP
cjfa-20427	215	22	concluded	conclude	VERB
cjfa-20427	215	23	financial	financial	ADJ
cjfa-20427	215	24	transactions	transaction	NOUN
cjfa-20427	215	25	as	as	ADP
cjfa-20427	215	26	of	of	ADP
cjfa-20427	215	27	the	the	DET
cjfa-20427	215	28	particular	particular	ADJ
cjfa-20427	215	29	financial	financial	ADJ
cjfa-20427	215	30	statement	statement	NOUN
cjfa-20427	215	31	date	date	NOUN
cjfa-20427	215	32	(	(	PUNCT
cjfa-20427	215	33	38.9	38.9	NUM
cjfa-20427	215	34	%	%	NOUN
cjfa-20427	215	35	)	)	PUNCT
cjfa-20427	215	36	,	,	PUNCT
cjfa-20427	215	37	b	b	X
cjfa-20427	215	38	)	)	PUNCT
cjfa-20427	215	39	nominal	nominal	ADJ
cjfa-20427	215	40	value	value	NOUN
cjfa-20427	215	41	of	of	ADP
cjfa-20427	215	42	derivatives	derivative	NOUN
cjfa-20427	215	43	in	in	ADP
cjfa-20427	215	44	the	the	DET
cjfa-20427	215	45	contract	contract	NOUN
cjfa-20427	215	46	and	and	CCONJ
cjfa-20427	215	47	national	national	ADJ
cjfa-20427	215	48	currency	currency	NOUN
cjfa-20427	215	49	(	(	PUNCT
cjfa-20427	215	50	35.9	35.9	NUM
cjfa-20427	215	51	%	%	NOUN
cjfa-20427	215	52	)	)	PUNCT
cjfa-20427	215	53	.	.	PUNCT
cjfa-20427	216	1	the	the	DET
cjfa-20427	216	2	majority	majority	NOUN
cjfa-20427	216	3	of	of	ADP
cjfa-20427	216	4	the	the	DET
cjfa-20427	216	5	answers	answer	NOUN
cjfa-20427	216	6	referred	refer	VERB
cjfa-20427	216	7	to	to	ADP
cjfa-20427	216	8	the	the	DET
cjfa-20427	216	9	disclosure	disclosure	NOUN
cjfa-20427	216	10	of	of	ADP
cjfa-20427	216	11	these	these	DET
cjfa-20427	216	12	types	type	NOUN
cjfa-20427	216	13	of	of	ADP
cjfa-20427	216	14	information	information	NOUN
cjfa-20427	216	15	.	.	PUNCT
cjfa-20427	217	1	a	a	DET
cjfa-20427	217	2	few	few	ADJ
cjfa-20427	217	3	participants	participant	NOUN
cjfa-20427	217	4	mentioned	mention	VERB
cjfa-20427	217	5	other	other	ADJ
cjfa-20427	217	6	expectations	expectation	NOUN
cjfa-20427	217	7	(	(	PUNCT
cjfa-20427	217	8	2.2	2.2	NUM
cjfa-20427	217	9	%	%	NOUN
cjfa-20427	217	10	)	)	PUNCT
cjfa-20427	217	11	.	.	PUNCT
cjfa-20427	218	1	nonetheless	nonetheless	ADV
cjfa-20427	218	2	,	,	PUNCT
cjfa-20427	218	3	a	a	DET
cjfa-20427	218	4	group	group	NOUN
cjfa-20427	218	5	of	of	ADP
cjfa-20427	218	6	respondents	respondent	NOUN
cjfa-20427	218	7	claimed	claim	VERB
cjfa-20427	218	8	that	that	SCONJ
cjfa-20427	218	9	no	no	DET
cjfa-20427	218	10	additional	additional	ADJ
cjfa-20427	218	11	reporting	reporting	NOUN
cjfa-20427	218	12	information	information	NOUN
cjfa-20427	218	13	regarding	regard	VERB
cjfa-20427	218	14	financial	financial	ADJ
cjfa-20427	218	15	instruments	instrument	NOUN
cjfa-20427	218	16	were	be	AUX
cjfa-20427	218	17	required	require	VERB
cjfa-20427	218	18	(	(	PUNCT
cjfa-20427	218	19	12.2	12.2	NUM
cjfa-20427	218	20	%	%	NOUN
cjfa-20427	218	21	)	)	PUNCT
cjfa-20427	218	22	.	.	PUNCT
cjfa-20427	219	1	the	the	DET
cjfa-20427	219	2	usefulness	usefulness	NOUN
cjfa-20427	219	3	of	of	ADP
cjfa-20427	219	4	financial	financial	ADJ
cjfa-20427	219	5	reporting	reporting	NOUN
cjfa-20427	219	6	for	for	ADP
cjfa-20427	219	7	financial	financial	ADJ
cjfa-20427	219	8	…	…	SYM
cjfa-20427	219	9	111	111	NUM
cjfa-20427	219	10	 	 	SPACE
cjfa-20427	219	11	conclusions	conclusion	NOUN
cjfa-20427	219	12	the	the	DET
cjfa-20427	219	13	analysis	analysis	NOUN
cjfa-20427	219	14	of	of	ADP
cjfa-20427	219	15	the	the	DET
cjfa-20427	219	16	results	result	NOUN
cjfa-20427	219	17	of	of	ADP
cjfa-20427	219	18	the	the	DET
cjfa-20427	219	19	survey	survey	NOUN
cjfa-20427	219	20	concerning	concern	VERB
cjfa-20427	219	21	the	the	DET
cjfa-20427	219	22	usefulness	usefulness	NOUN
cjfa-20427	219	23	of	of	ADP
cjfa-20427	219	24	reporting	report	VERB
cjfa-20427	219	25	data	datum	NOUN
cjfa-20427	219	26	regarding	regard	VERB
cjfa-20427	219	27	financial	financial	ADJ
cjfa-20427	219	28	instruments	instrument	NOUN
cjfa-20427	219	29	in	in	ADP
cjfa-20427	219	30	the	the	DET
cjfa-20427	219	31	decision	decision	NOUN
cjfa-20427	219	32	-	-	PUNCT
cjfa-20427	219	33	making	make	VERB
cjfa-20427	219	34	processes	process	NOUN
cjfa-20427	219	35	of	of	ADP
cjfa-20427	219	36	individual	individual	ADJ
cjfa-20427	219	37	investors	investor	NOUN
cjfa-20427	219	38	leads	lead	VERB
cjfa-20427	219	39	to	to	ADP
cjfa-20427	219	40	a	a	DET
cjfa-20427	219	41	number	number	NOUN
cjfa-20427	219	42	of	of	ADP
cjfa-20427	219	43	conclusions	conclusion	NOUN
cjfa-20427	219	44	.	.	PUNCT
cjfa-20427	220	1	in	in	ADP
cjfa-20427	220	2	general	general	ADJ
cjfa-20427	220	3	,	,	PUNCT
cjfa-20427	220	4	most	most	ADJ
cjfa-20427	220	5	of	of	ADP
cjfa-20427	220	6	the	the	DET
cjfa-20427	220	7	survey	survey	NOUN
cjfa-20427	220	8	participants	participant	NOUN
cjfa-20427	220	9	claimed	claim	VERB
cjfa-20427	220	10	that	that	SCONJ
cjfa-20427	220	11	the	the	DET
cjfa-20427	220	12	usefulness	usefulness	NOUN
cjfa-20427	220	13	of	of	ADP
cjfa-20427	220	14	the	the	DET
cjfa-20427	220	15	analysed	analyse	VERB
cjfa-20427	220	16	information	information	NOUN
cjfa-20427	220	17	was	be	AUX
cjfa-20427	220	18	merely	merely	ADV
cjfa-20427	220	19	sufficient	sufficient	ADJ
cjfa-20427	220	20	(	(	PUNCT
cjfa-20427	220	21	50.2	50.2	NUM
cjfa-20427	220	22	%	%	NOUN
cjfa-20427	220	23	)	)	PUNCT
cjfa-20427	220	24	.	.	PUNCT
cjfa-20427	221	1	quite	quite	ADV
cjfa-20427	221	2	often	often	ADV
cjfa-20427	221	3	respondents	respondent	NOUN
cjfa-20427	221	4	could	could	AUX
cjfa-20427	221	5	not	not	PART
cjfa-20427	221	6	provide	provide	VERB
cjfa-20427	221	7	a	a	DET
cjfa-20427	221	8	clear	clear	ADJ
cjfa-20427	221	9	assessment	assessment	NOUN
cjfa-20427	221	10	(	(	PUNCT
cjfa-20427	221	11	22.5	22.5	NUM
cjfa-20427	221	12	%	%	NOUN
cjfa-20427	221	13	)	)	PUNCT
cjfa-20427	221	14	.	.	PUNCT
cjfa-20427	222	1	a	a	DET
cjfa-20427	222	2	large	large	ADJ
cjfa-20427	222	3	group	group	NOUN
cjfa-20427	222	4	of	of	ADP
cjfa-20427	222	5	the	the	DET
cjfa-20427	222	6	surveyed	survey	VERB
cjfa-20427	222	7	investors	investor	NOUN
cjfa-20427	222	8	had	have	VERB
cjfa-20427	222	9	reservations	reservation	NOUN
cjfa-20427	222	10	concerning	concern	VERB
cjfa-20427	222	11	the	the	DET
cjfa-20427	222	12	information	information	NOUN
cjfa-20427	222	13	presented	present	VERB
cjfa-20427	222	14	in	in	ADP
cjfa-20427	222	15	this	this	DET
cjfa-20427	222	16	scope	scope	NOUN
cjfa-20427	222	17	.	.	PUNCT
cjfa-20427	223	1	the	the	DET
cjfa-20427	223	2	major	major	ADJ
cjfa-20427	223	3	factors	factor	NOUN
cjfa-20427	223	4	decreasing	decrease	VERB
cjfa-20427	223	5	the	the	DET
cjfa-20427	223	6	usefulness	usefulness	NOUN
cjfa-20427	223	7	of	of	ADP
cjfa-20427	223	8	data	datum	NOUN
cjfa-20427	223	9	concerning	concern	VERB
cjfa-20427	223	10	financial	financial	ADJ
cjfa-20427	223	11	instruments	instrument	NOUN
cjfa-20427	223	12	included	include	VERB
cjfa-20427	223	13	:	:	PUNCT
cjfa-20427	223	14	■	■	PUNCT
cjfa-20427	223	15	poor	poor	ADJ
cjfa-20427	223	16	transparency	transparency	NOUN
cjfa-20427	223	17	of	of	ADP
cjfa-20427	223	18	presentation	presentation	NOUN
cjfa-20427	223	19	(	(	PUNCT
cjfa-20427	223	20	49.5	49.5	NUM
cjfa-20427	223	21	%	%	NOUN
cjfa-20427	223	22	)	)	PUNCT
cjfa-20427	223	23	,	,	PUNCT
cjfa-20427	223	24	■	■	PUNCT
cjfa-20427	223	25	complex	complex	ADJ
cjfa-20427	223	26	accounting	accounting	NOUN
cjfa-20427	223	27	rules	rule	NOUN
cjfa-20427	223	28	(	(	PUNCT
cjfa-20427	223	29	39.1	39.1	NUM
cjfa-20427	223	30	%	%	NOUN
cjfa-20427	223	31	)	)	PUNCT
cjfa-20427	223	32	,	,	PUNCT
cjfa-20427	223	33	■	■	PUNCT
cjfa-20427	223	34	narrow	narrow	ADJ
cjfa-20427	223	35	scope	scope	NOUN
cjfa-20427	223	36	of	of	ADP
cjfa-20427	223	37	disclosed	disclose	VERB
cjfa-20427	223	38	information	information	NOUN
cjfa-20427	223	39	(	(	PUNCT
cjfa-20427	223	40	37.9	37.9	NUM
cjfa-20427	223	41	%	%	NOUN
cjfa-20427	223	42	)	)	PUNCT
cjfa-20427	223	43	.	.	PUNCT
cjfa-20427	224	1	it	it	PRON
cjfa-20427	224	2	has	have	AUX
cjfa-20427	224	3	also	also	ADV
cjfa-20427	224	4	been	be	AUX
cjfa-20427	224	5	determined	determine	VERB
cjfa-20427	224	6	that	that	SCONJ
cjfa-20427	224	7	the	the	DET
cjfa-20427	224	8	surveyed	survey	VERB
cjfa-20427	224	9	investors	investor	NOUN
cjfa-20427	224	10	emphasised	emphasise	VERB
cjfa-20427	224	11	the	the	DET
cjfa-20427	224	12	necessity	necessity	NOUN
cjfa-20427	224	13	to	to	PART
cjfa-20427	224	14	introduce	introduce	VERB
cjfa-20427	224	15	changes	change	NOUN
cjfa-20427	224	16	in	in	ADP
cjfa-20427	224	17	accounting	account	VERB
cjfa-20427	224	18	for	for	ADP
cjfa-20427	224	19	financial	financial	ADJ
cjfa-20427	224	20	instruments	instrument	NOUN
cjfa-20427	224	21	.	.	PUNCT
cjfa-20427	225	1	in	in	ADP
cjfa-20427	225	2	particular	particular	ADJ
cjfa-20427	225	3	,	,	PUNCT
cjfa-20427	225	4	their	their	PRON
cjfa-20427	225	5	comments	comment	NOUN
cjfa-20427	225	6	concerned	concern	VERB
cjfa-20427	225	7	the	the	DET
cjfa-20427	225	8	following	following	ADJ
cjfa-20427	225	9	issues	issue	NOUN
cjfa-20427	225	10	:	:	PUNCT
cjfa-20427	225	11	■	■	PUNCT
cjfa-20427	225	12	exposure	exposure	NOUN
cjfa-20427	225	13	to	to	PART
cjfa-20427	225	14	risk	risk	NOUN
cjfa-20427	225	15	related	relate	VERB
cjfa-20427	225	16	with	with	ADP
cjfa-20427	225	17	financial	financial	ADJ
cjfa-20427	225	18	instruments	instrument	NOUN
cjfa-20427	225	19	(	(	PUNCT
cjfa-20427	225	20	50.5	50.5	NUM
cjfa-20427	225	21	%	%	NOUN
cjfa-20427	225	22	)	)	PUNCT
cjfa-20427	225	23	,	,	PUNCT
cjfa-20427	225	24	■	■	PUNCT
cjfa-20427	225	25	presentation	presentation	NOUN
cjfa-20427	225	26	of	of	ADP
cjfa-20427	225	27	information	information	NOUN
cjfa-20427	225	28	regarding	regard	VERB
cjfa-20427	225	29	the	the	DET
cjfa-20427	225	30	involvement	involvement	NOUN
cjfa-20427	225	31	in	in	ADP
cjfa-20427	225	32	derivatives	derivative	NOUN
cjfa-20427	225	33	(	(	PUNCT
cjfa-20427	225	34	47.9	47.9	NUM
cjfa-20427	225	35	%	%	NOUN
cjfa-20427	225	36	)	)	PUNCT
cjfa-20427	225	37	,	,	PUNCT
cjfa-20427	225	38	■	■	PUNCT
cjfa-20427	225	39	pricing	pricing	NOUN
cjfa-20427	225	40	of	of	ADP
cjfa-20427	225	41	derivatives	derivative	NOUN
cjfa-20427	225	42	(	(	PUNCT
cjfa-20427	225	43	34.5	34.5	NUM
cjfa-20427	225	44	%	%	NOUN
cjfa-20427	225	45	)	)	PUNCT
cjfa-20427	225	46	.	.	PUNCT
cjfa-20427	226	1	additionally	additionally	ADV
cjfa-20427	226	2	,	,	PUNCT
cjfa-20427	226	3	a	a	DET
cjfa-20427	226	4	number	number	NOUN
cjfa-20427	226	5	of	of	ADP
cjfa-20427	226	6	the	the	DET
cjfa-20427	226	7	surveyed	survey	VERB
cjfa-20427	226	8	investors	investor	NOUN
cjfa-20427	226	9	presented	present	VERB
cjfa-20427	226	10	their	their	PRON
cjfa-20427	226	11	expectations	expectation	NOUN
cjfa-20427	226	12	concerning	concern	VERB
cjfa-20427	226	13	the	the	DET
cjfa-20427	226	14	disclosure	disclosure	NOUN
cjfa-20427	226	15	of	of	ADP
cjfa-20427	226	16	additional	additional	ADJ
cjfa-20427	226	17	information	information	NOUN
cjfa-20427	226	18	regarding	regard	VERB
cjfa-20427	226	19	financial	financial	ADJ
cjfa-20427	226	20	instruments	instrument	NOUN
cjfa-20427	226	21	.	.	PUNCT
cjfa-20427	227	1	most	most	ADV
cjfa-20427	227	2	frequently	frequently	ADV
cjfa-20427	227	3	they	they	PRON
cjfa-20427	227	4	claimed	claim	VERB
cjfa-20427	227	5	that	that	SCONJ
cjfa-20427	227	6	companies	company	NOUN
cjfa-20427	227	7	should	should	AUX
cjfa-20427	227	8	provide	provide	VERB
cjfa-20427	227	9	:	:	PUNCT
cjfa-20427	227	10	■	■	PUNCT
cjfa-20427	227	11	forecasts	forecast	NOUN
cjfa-20427	227	12	on	on	ADP
cjfa-20427	227	13	using	use	VERB
cjfa-20427	227	14	financial	financial	ADJ
cjfa-20427	227	15	instruments	instrument	NOUN
cjfa-20427	227	16	in	in	ADP
cjfa-20427	227	17	a	a	DET
cjfa-20427	227	18	longer	long	ADJ
cjfa-20427	227	19	period	period	NOUN
cjfa-20427	227	20	(	(	PUNCT
cjfa-20427	227	21	2	2	NUM
cjfa-20427	227	22	or	or	CCONJ
cjfa-20427	227	23	3	3	NUM
cjfa-20427	227	24	years	year	NOUN
cjfa-20427	227	25	)	)	PUNCT
cjfa-20427	227	26	(	(	PUNCT
cjfa-20427	227	27	49.6	49.6	NUM
cjfa-20427	227	28	%	%	NOUN
cjfa-20427	227	29	)	)	PUNCT
cjfa-20427	227	30	,	,	PUNCT
cjfa-20427	228	1	■	■	PUNCT
cjfa-20427	228	2	comparisons	comparison	NOUN
cjfa-20427	228	3	of	of	ADP
cjfa-20427	228	4	planned	planned	ADJ
cjfa-20427	228	5	and	and	CCONJ
cjfa-20427	228	6	actual	actual	ADJ
cjfa-20427	228	7	use	use	NOUN
cjfa-20427	228	8	of	of	ADP
cjfa-20427	228	9	financial	financial	ADJ
cjfa-20427	228	10	instruments	instrument	NOUN
cjfa-20427	228	11	(	(	PUNCT
cjfa-20427	228	12	43.9	43.9	NUM
cjfa-20427	228	13	%	%	NOUN
cjfa-20427	228	14	)	)	PUNCT
cjfa-20427	228	15	,	,	PUNCT
cjfa-20427	228	16	■	■	PUNCT
cjfa-20427	228	17	the	the	DET
cjfa-20427	228	18	data	datum	NOUN
cjfa-20427	228	19	concerning	concern	VERB
cjfa-20427	228	20	the	the	DET
cjfa-20427	228	21	value	value	NOUN
cjfa-20427	228	22	of	of	ADP
cjfa-20427	228	23	unrealised	unrealised	ADJ
cjfa-20427	228	24	profit	profit	NOUN
cjfa-20427	228	25	and	and	CCONJ
cjfa-20427	228	26	loss	loss	NOUN
cjfa-20427	228	27	from	from	ADP
cjfa-20427	228	28	concluded	conclude	VERB
cjfa-20427	228	29	financial	financial	ADJ
cjfa-20427	228	30	transactions	transaction	NOUN
cjfa-20427	228	31	as	as	ADP
cjfa-20427	228	32	of	of	ADP
cjfa-20427	228	33	the	the	DET
cjfa-20427	228	34	particular	particular	ADJ
cjfa-20427	228	35	financial	financial	ADJ
cjfa-20427	228	36	statement	statement	NOUN
cjfa-20427	228	37	date	date	NOUN
cjfa-20427	228	38	(	(	PUNCT
cjfa-20427	228	39	38.9	38.9	NUM
cjfa-20427	228	40	%	%	NOUN
cjfa-20427	228	41	)	)	PUNCT
cjfa-20427	228	42	.	.	PUNCT
cjfa-20427	229	1	that	that	PRON
cjfa-20427	229	2	said	say	VERB
cjfa-20427	229	3	,	,	PUNCT
cjfa-20427	229	4	it	it	PRON
cjfa-20427	229	5	can	can	AUX
cjfa-20427	229	6	be	be	AUX
cjfa-20427	229	7	noticed	notice	VERB
cjfa-20427	229	8	that	that	SCONJ
cjfa-20427	229	9	financial	financial	ADJ
cjfa-20427	229	10	reporting	reporting	NOUN
cjfa-20427	229	11	,	,	PUNCT
cjfa-20427	229	12	being	be	AUX
cjfa-20427	229	13	the	the	DET
cjfa-20427	229	14	primary	primary	ADJ
cjfa-20427	229	15	source	source	NOUN
cjfa-20427	229	16	of	of	ADP
cjfa-20427	229	17	information	information	NOUN
cjfa-20427	229	18	for	for	ADP
cjfa-20427	229	19	investors	investor	NOUN
cjfa-20427	229	20	,	,	PUNCT
cjfa-20427	229	21	is	be	AUX
cjfa-20427	229	22	also	also	ADV
cjfa-20427	229	23	quite	quite	ADV
cjfa-20427	229	24	often	often	ADV
cjfa-20427	229	25	used	use	VERB
cjfa-20427	229	26	to	to	PART
cjfa-20427	229	27	provide	provide	VERB
cjfa-20427	229	28	data	datum	NOUN
cjfa-20427	229	29	regarding	regard	VERB
cjfa-20427	229	30	financial	financial	ADJ
cjfa-20427	229	31	instruments	instrument	NOUN
cjfa-20427	229	32	.	.	PUNCT
cjfa-20427	230	1	the	the	DET
cjfa-20427	230	2	scale	scale	NOUN
cjfa-20427	230	3	and	and	CCONJ
cjfa-20427	230	4	complexity	complexity	NOUN
cjfa-20427	230	5	of	of	ADP
cjfa-20427	230	6	rules	rule	NOUN
cjfa-20427	230	7	concerning	concern	VERB
cjfa-20427	230	8	the	the	DET
cjfa-20427	230	9	accounting	accounting	NOUN
cjfa-20427	230	10	for	for	ADP
cjfa-20427	230	11	financial	financial	ADJ
cjfa-20427	230	12	instruments	instrument	NOUN
cjfa-20427	230	13	causes	cause	VERB
cjfa-20427	230	14	that	that	SCONJ
cjfa-20427	230	15	reporting	report	VERB
cjfa-20427	230	16	information	information	NOUN
cjfa-20427	230	17	presented	present	VERB
cjfa-20427	230	18	in	in	ADP
cjfa-20427	230	19	this	this	DET
cjfa-20427	230	20	scope	scope	NOUN
cjfa-20427	230	21	is	be	AUX
cjfa-20427	230	22	characterised	characterise	VERB
cjfa-20427	230	23	by	by	ADP
cjfa-20427	230	24	a	a	DET
cjfa-20427	230	25	highly	highly	ADV
cjfa-20427	230	26	complicated	complicated	ADJ
cjfa-20427	230	27	form	form	NOUN
cjfa-20427	230	28	.	.	PUNCT
cjfa-20427	231	1	consequently	consequently	ADV
cjfa-20427	231	2	,	,	PUNCT
cjfa-20427	231	3	it	it	PRON
cjfa-20427	231	4	is	be	AUX
cjfa-20427	231	5	difficult	difficult	ADJ
cjfa-20427	231	6	to	to	PART
cjfa-20427	231	7	use	use	VERB
cjfa-20427	231	8	for	for	ADP
cjfa-20427	231	9	investors	investor	NOUN
cjfa-20427	231	10	,	,	PUNCT
cjfa-20427	231	11	which	which	PRON
cjfa-20427	231	12	is	be	AUX
cjfa-20427	231	13	evidenced	evidence	VERB
cjfa-20427	231	14	by	by	ADP
cjfa-20427	231	15	the	the	DET
cjfa-20427	231	16	outcomes	outcome	NOUN
cjfa-20427	231	17	of	of	ADP
cjfa-20427	231	18	the	the	DET
cjfa-20427	231	19	conjarosław	conjarosław	NOUN
cjfa-20427	231	20	pawłowski112	pawłowski112	PROPN
cjfa-20427	231	21	ducted	ducte	VERB
cjfa-20427	231	22	survey	survey	NOUN
cjfa-20427	231	23	.	.	PUNCT
cjfa-20427	232	1	these	these	DET
cjfa-20427	232	2	results	result	NOUN
cjfa-20427	232	3	confirm	confirm	VERB
cjfa-20427	232	4	the	the	DET
cjfa-20427	232	5	necessity	necessity	NOUN
cjfa-20427	232	6	to	to	PART
cjfa-20427	232	7	introduce	introduce	VERB
cjfa-20427	232	8	a	a	DET
cjfa-20427	232	9	number	number	NOUN
cjfa-20427	232	10	of	of	ADP
cjfa-20427	232	11	modifications	modification	NOUN
cjfa-20427	232	12	in	in	ADP
cjfa-20427	232	13	this	this	DET
cjfa-20427	232	14	field	field	NOUN
cjfa-20427	232	15	,	,	PUNCT
cjfa-20427	232	16	allowing	allow	VERB
cjfa-20427	232	17	to	to	PART
cjfa-20427	232	18	adjust	adjust	VERB
cjfa-20427	232	19	the	the	DET
cjfa-20427	232	20	rules	rule	NOUN
cjfa-20427	232	21	of	of	ADP
cjfa-20427	232	22	financial	financial	ADJ
cjfa-20427	232	23	reporting	reporting	NOUN
cjfa-20427	232	24	for	for	ADP
cjfa-20427	232	25	financial	financial	ADJ
cjfa-20427	232	26	instruments	instrument	NOUN
cjfa-20427	232	27	to	to	ADP
cjfa-20427	232	28	the	the	DET
cjfa-20427	232	29	informative	informative	ADJ
cjfa-20427	232	30	needs	need	NOUN
cjfa-20427	232	31	of	of	ADP
cjfa-20427	232	32	individual	individual	ADJ
cjfa-20427	232	33	investors	investor	NOUN
cjfa-20427	232	34	.	.	PUNCT
cjfa-20427	232	35	 	 	SPACE
cjfa-20427	233	1	references	reference	NOUN
cjfa-20427	233	2	adamczyk	adamczyk	VERB
cjfa-20427	233	3	m.	m.	NOUN
cjfa-20427	233	4	(	(	PUNCT
cjfa-20427	233	5	2014	2014	NUM
cjfa-20427	233	6	)	)	PUNCT
cjfa-20427	233	7	,	,	PUNCT
cjfa-20427	233	8	autoreferat	autoreferat	NOUN
cjfa-20427	233	9	pracy	pracy	PROPN
cjfa-20427	233	10	doktorskiej	doktorskiej	PROPN
cjfa-20427	233	11	pt	pt	PROPN
cjfa-20427	233	12	.	.	PROPN
cjfa-20427	233	13	optymalizacja	optymalizacja	PROPN
cjfa-20427	233	14	zakresu	zakresu	PROPN
cjfa-20427	233	15	informacji	informacji	PROPN
cjfa-20427	233	16	o	o	NOUN
cjfa-20427	233	17	kapitałach	kapitałach	NOUN
cjfa-20427	233	18	własnych	własnych	PROPN
cjfa-20427	233	19	w	w	PROPN
cjfa-20427	233	20	sprawozdaniach	sprawozdaniach	PROPN
cjfa-20427	233	21	finansowych	finansowych	PROPN
cjfa-20427	233	22	spółek	spółek	PROPN
cjfa-20427	233	23	z	z	PROPN
cjfa-20427	233	24	rynku	rynku	ADJ
cjfa-20427	233	25	newconnect	newconnect	NOUN
cjfa-20427	233	26	.	.	PUNCT
cjfa-20427	234	1	(	(	PUNCT
cjfa-20427	234	2	self	self	NOUN
cjfa-20427	234	3	-	-	PUNCT
cjfa-20427	234	4	review	review	NOUN
cjfa-20427	234	5	of	of	ADP
cjfa-20427	234	6	doctoral	doctoral	ADJ
cjfa-20427	234	7	dissertation	dissertation	NOUN
cjfa-20427	234	8	titled	title	VERB
cjfa-20427	234	9	optimization	optimization	NOUN
cjfa-20427	234	10	of	of	ADP
cjfa-20427	234	11	the	the	DET
cjfa-20427	234	12	scope	scope	NOUN
cjfa-20427	234	13	of	of	ADP
cjfa-20427	234	14	information	information	NOUN
cjfa-20427	234	15	about	about	ADP
cjfa-20427	234	16	equity	equity	NOUN
cjfa-20427	234	17	in	in	ADP
cjfa-20427	234	18	the	the	DET
cjfa-20427	234	19	financial	financial	ADJ
cjfa-20427	234	20	statements	statement	NOUN
cjfa-20427	234	21	of	of	ADP
cjfa-20427	234	22	newconnect	newconnect	ADJ
cjfa-20427	234	23	companies	company	NOUN
cjfa-20427	234	24	)	)	PUNCT
cjfa-20427	234	25	.	.	PUNCT
cjfa-20427	235	1	http://www	http://www	PROPN
cjfa-20427	235	2	.	.	PUNCT
cjfa-20427	236	1	wneiz.pl/nauka_wneiz/obrona_dr/adamczyk/adamczyk_autoreferat.pdf	wneiz.pl/nauka_wneiz/obrona_dr/adamczyk/adamczyk_autoreferat.pdf	PROPN
cjfa-20427	236	2	.	.	PUNCT
cjfa-20427	237	1	błażyńska	błażyńska	PROPN
cjfa-20427	237	2	,	,	PUNCT
cjfa-20427	237	3	j.	j.	PROPN
cjfa-20427	237	4	(	(	PUNCT
cjfa-20427	237	5	2015	2015	NUM
cjfa-20427	237	6	)	)	PUNCT
cjfa-20427	237	7	.	.	PUNCT
cjfa-20427	238	1	użyteczność	użyteczność	PROPN
cjfa-20427	238	2	informacji	informacji	PROPN
cjfa-20427	238	3	finansowych	finansowych	VERB
cjfa-20427	238	4	sprawozdań	sprawozdań	ADJ
cjfa-20427	238	5	finansowych	finansowych	NOUN
cjfa-20427	238	6	.	.	PUNCT
cjfa-20427	239	1	(	(	PUNCT
cjfa-20427	239	2	usability	usability	NOUN
cjfa-20427	239	3	of	of	ADP
cjfa-20427	239	4	financial	financial	ADJ
cjfa-20427	239	5	statement	statement	NOUN
cjfa-20427	239	6	information	information	NOUN
cjfa-20427	239	7	)	)	PUNCT
cjfa-20427	239	8	poznań	poznań	NOUN
cjfa-20427	239	9	:	:	PUNCT
cjfa-20427	239	10	wydawnictwo	wydawnictwo	PROPN
cjfa-20427	239	11	uniwersytetu	uniwersytetu	VERB
cjfa-20427	239	12	ekonomicznego	ekonomicznego	PROPN
cjfa-20427	239	13	w	w	PROPN
cjfa-20427	239	14	poznaniu	poznaniu	PROPN
cjfa-20427	239	15	.	.	PUNCT
cjfa-20427	240	1	brazel	brazel	PROPN
cjfa-20427	240	2	,	,	PUNCT
cjfa-20427	240	3	j.	j.	PROPN
cjfa-20427	240	4	f.	f.	PROPN
cjfa-20427	240	5	,	,	PUNCT
cjfa-20427	240	6	jones	jones	PROPN
cjfa-20427	240	7	,	,	PUNCT
cjfa-20427	240	8	k.	k.	PROPN
cjfa-20427	240	9	l.	l.	PROPN
cjfa-20427	240	10	,	,	PUNCT
cjfa-20427	240	11	thayer	thayer	PROPN
cjfa-20427	240	12	,	,	PUNCT
cjfa-20427	240	13	j.	j.	PROPN
cjfa-20427	240	14	&	&	CCONJ
cjfa-20427	240	15	warne	warne	PROPN
cjfa-20427	240	16	,	,	PUNCT
cjfa-20427	240	17	r.c	r.c	PROPN
cjfa-20427	240	18	.	.	PROPN
cjfa-20427	240	19	(	(	PUNCT
cjfa-20427	240	20	2015	2015	NUM
cjfa-20427	240	21	)	)	PUNCT
cjfa-20427	240	22	.	.	PUNCT
cjfa-20427	241	1	understanding	understand	VERB
cjfa-20427	241	2	investor	investor	NOUN
cjfa-20427	241	3	perceptions	perception	NOUN
cjfa-20427	241	4	of	of	ADP
cjfa-20427	241	5	financial	financial	ADJ
cjfa-20427	241	6	statement	statement	NOUN
cjfa-20427	241	7	fraud	fraud	NOUN
cjfa-20427	241	8	and	and	CCONJ
cjfa-20427	241	9	their	their	PRON
cjfa-20427	241	10	use	use	NOUN
cjfa-20427	241	11	of	of	ADP
cjfa-20427	241	12	red	red	ADJ
cjfa-20427	241	13	flags	flag	NOUN
cjfa-20427	241	14	:	:	PUNCT
cjfa-20427	241	15	evidence	evidence	NOUN
cjfa-20427	241	16	from	from	ADP
cjfa-20427	241	17	the	the	DET
cjfa-20427	241	18	field	field	NOUN
cjfa-20427	241	19	.	.	PUNCT
cjfa-20427	242	1	review	review	NOUN
cjfa-20427	242	2	of	of	ADP
cjfa-20427	242	3	accounting	accounting	NOUN
cjfa-20427	242	4	studies	study	NOUN
cjfa-20427	242	5	,	,	PUNCT
cjfa-20427	242	6	20	20	NUM
cjfa-20427	242	7	,	,	PUNCT
cjfa-20427	242	8	1373	1373	NUM
cjfa-20427	242	9	-	-	SYM
cjfa-20427	242	10	1406	1406	NUM
cjfa-20427	242	11	.	.	PUNCT
cjfa-20427	243	1	burlaud	burlaud	NOUN
cjfa-20427	243	2	,	,	PUNCT
cjfa-20427	243	3	a.	a.	PROPN
cjfa-20427	243	4	&	&	CCONJ
cjfa-20427	243	5	colasse	colasse	PROPN
cjfa-20427	243	6	,	,	PUNCT
cjfa-20427	243	7	b.	b.	PROPN
cjfa-20427	243	8	(	(	PUNCT
cjfa-20427	243	9	2011	2011	NUM
cjfa-20427	243	10	)	)	PUNCT
cjfa-20427	243	11	.	.	PUNCT
cjfa-20427	244	1	international	international	ADJ
cjfa-20427	244	2	accounting	accounting	NOUN
cjfa-20427	244	3	standardisation	standardisation	NOUN
cjfa-20427	244	4	:	:	PUNCT
cjfa-20427	244	5	is	be	AUX
cjfa-20427	244	6	politics	politic	NOUN
cjfa-20427	244	7	back	back	ADV
cjfa-20427	244	8	?	?	PUNCT
cjfa-20427	245	1	accounting	account	VERB
cjfa-20427	245	2	in	in	ADP
cjfa-20427	245	3	europe	europe	PROPN
cjfa-20427	245	4	,	,	PUNCT
cjfa-20427	245	5	8(1	8(1	NOUN
cjfa-20427	245	6	)	)	PUNCT
cjfa-20427	245	7	,	,	PUNCT
cjfa-20427	245	8	23–47	23–47	NUM
cjfa-20427	245	9	.	.	PUNCT
cjfa-20427	245	10	cichorska	cichorska	PROPN
cjfa-20427	245	11	,	,	PUNCT
cjfa-20427	245	12	j.	j.	PROPN
cjfa-20427	245	13	(	(	PUNCT
cjfa-20427	245	14	2015	2015	NUM
cjfa-20427	245	15	)	)	PUNCT
cjfa-20427	245	16	.	.	PUNCT
cjfa-20427	246	1	inwestor	inwestor	PROPN
cjfa-20427	246	2	indywidualny	indywidualny	PROPN
cjfa-20427	246	3	.	.	PUNCT
cjfa-20427	247	1	mechanizmy	mechanizmy	PROPN
cjfa-20427	247	2	podejmowania	podejmowania	PROPN
cjfa-20427	247	3	decyzji	decyzji	PROPN
cjfa-20427	247	4	inwestycyjnych	inwestycyjnych	PROPN
cjfa-20427	247	5	.	.	PUNCT
cjfa-20427	248	1	(	(	PUNCT
cjfa-20427	248	2	individual	individual	ADJ
cjfa-20427	248	3	investor	investor	NOUN
cjfa-20427	248	4	.	.	PUNCT
cjfa-20427	249	1	ways	way	NOUN
cjfa-20427	249	2	of	of	ADP
cjfa-20427	249	3	making	make	VERB
cjfa-20427	249	4	investment	investment	NOUN
cjfa-20427	249	5	decisions	decision	NOUN
cjfa-20427	249	6	.	.	PUNCT
cjfa-20427	249	7	)	)	PUNCT
cjfa-20427	250	1	in	in	ADP
cjfa-20427	250	2	j.	j.	PROPN
cjfa-20427	250	3	cichorska	cichorska	PROPN
cjfa-20427	250	4	(	(	PUNCT
cjfa-20427	250	5	ed	ed	NOUN
cjfa-20427	250	6	.	.	PUNCT
cjfa-20427	250	7	)	)	PUNCT
cjfa-20427	250	8	.	.	PUNCT
cjfa-20427	251	1	zarządzanie	zarządzanie	PROPN
cjfa-20427	251	2	portfelem	portfelem	PROPN
cjfa-20427	251	3	inwestycyjnym	inwestycyjnym	PROPN
cjfa-20427	251	4	.	.	PUNCT
cjfa-20427	252	1	inwestor	inwestor	NOUN
cjfa-20427	252	2	indywidualny	indywidualny	PROPN
cjfa-20427	252	3	na	na	ADP
cjfa-20427	252	4	rynku	rynku	ADJ
cjfa-20427	252	5	finansowym	finansowym	NOUN
cjfa-20427	252	6	.	.	PUNCT
cjfa-20427	253	1	(	(	PUNCT
cjfa-20427	253	2	portfolio	portfolio	NOUN
cjfa-20427	253	3	management	management	NOUN
cjfa-20427	253	4	.	.	PUNCT
cjfa-20427	254	1	individual	individual	ADJ
cjfa-20427	254	2	investor	investor	NOUN
cjfa-20427	254	3	on	on	ADP
cjfa-20427	254	4	the	the	DET
cjfa-20427	254	5	financial	financial	ADJ
cjfa-20427	254	6	market	market	NOUN
cjfa-20427	254	7	.	.	PUNCT
cjfa-20427	254	8	)	)	PUNCT
cjfa-20427	255	1	katowice	katowice	PROPN
cjfa-20427	255	2	:	:	PUNCT
cjfa-20427	255	3	wydawnictwo	wydawnictwo	PROPN
cjfa-20427	255	4	uniwersytetu	uniwersytetu	VERB
cjfa-20427	255	5	ekonomicznego	ekonomicznego	PROPN
cjfa-20427	255	6	w	w	PROPN
cjfa-20427	255	7	katowicach	katowicach	PROPN
cjfa-20427	255	8	.	.	PUNCT
cjfa-20427	256	1	czyżycki	czyżycki	PROPN
cjfa-20427	256	2	,	,	PUNCT
cjfa-20427	256	3	r.	r.	PROPN
cjfa-20427	256	4	(	(	PUNCT
cjfa-20427	256	5	2016	2016	NUM
cjfa-20427	256	6	)	)	PUNCT
cjfa-20427	256	7	.	.	PUNCT
cjfa-20427	257	1	inwestor	inwestor	NOUN
cjfa-20427	257	2	indywidualny	indywidualny	PROPN
cjfa-20427	257	3	na	na	ADP
cjfa-20427	257	4	polskim	polskim	PROPN
cjfa-20427	257	5	rynku	rynku	ADJ
cjfa-20427	257	6	kapitałowym	kapitałowym	PROPN
cjfa-20427	257	7	.	.	PUNCT
cjfa-20427	258	1	(	(	PUNCT
cjfa-20427	258	2	an	an	DET
cjfa-20427	258	3	individual	individual	ADJ
cjfa-20427	258	4	investor	investor	NOUN
cjfa-20427	258	5	on	on	ADP
cjfa-20427	258	6	the	the	DET
cjfa-20427	258	7	polish	polish	ADJ
cjfa-20427	258	8	capital	capital	NOUN
cjfa-20427	258	9	market	market	NOUN
cjfa-20427	258	10	.	.	PUNCT
cjfa-20427	258	11	)	)	PUNCT
cjfa-20427	259	1	szczecin	szczecin	NOUN
cjfa-20427	259	2	:	:	PUNCT
cjfa-20427	259	3	wydawnictwo	wydawnictwo	PROPN
cjfa-20427	259	4	naukowe	naukowe	PROPN
cjfa-20427	259	5	uniwersytetu	uniwersytetu	NOUN
cjfa-20427	259	6	szczecińskiego	szczecińskiego	NOUN
cjfa-20427	259	7	.	.	PUNCT
cjfa-20427	260	1	dziawgo	dziawgo	ADV
cjfa-20427	260	2	,	,	PUNCT
cjfa-20427	260	3	d.	d.	PROPN
cjfa-20427	260	4	(	(	PUNCT
cjfa-20427	260	5	2011	2011	NUM
cjfa-20427	260	6	)	)	PUNCT
cjfa-20427	260	7	.	.	PUNCT
cjfa-20427	261	1	relacje	relacje	PROPN
cjfa-20427	261	2	inwestorskie	inwestorskie	NOUN
cjfa-20427	261	3	.	.	PUNCT
cjfa-20427	262	1	ewolucja	ewolucja	PROPN
cjfa-20427	262	2	–	–	PUNCT
cjfa-20427	262	3	funkcjonowanie	funkcjonowanie	NOUN
cjfa-20427	262	4	–	–	PUNCT
cjfa-20427	262	5	wyzwania	wyzwania	NOUN
cjfa-20427	262	6	.	.	PUNCT
cjfa-20427	263	1	(	(	PUNCT
cjfa-20427	263	2	investor	investor	NOUN
cjfa-20427	263	3	relations	relation	NOUN
cjfa-20427	263	4	.	.	PUNCT
cjfa-20427	264	1	evolution	evolution	NOUN
cjfa-20427	264	2	–	–	PUNCT
cjfa-20427	264	3	functioning	function	VERB
cjfa-20427	264	4	–	–	PUNCT
cjfa-20427	264	5	challenges	challenge	NOUN
cjfa-20427	264	6	.	.	PUNCT
cjfa-20427	264	7	)	)	PUNCT
cjfa-20427	265	1	warszawa	warszawa	PROPN
cjfa-20427	265	2	:	:	PUNCT
cjfa-20427	265	3	wydawnictwo	wydawnictwo	ADJ
cjfa-20427	265	4	naukowe	naukowe	NOUN
cjfa-20427	265	5	pwn	pwn	PROPN
cjfa-20427	265	6	.	.	PUNCT
cjfa-20427	266	1	dziawgo	dziawgo	PROPN
cjfa-20427	266	2	,	,	PUNCT
cjfa-20427	266	3	d.	d.	PROPN
cjfa-20427	266	4	(	(	PUNCT
cjfa-20427	266	5	2004	2004	NUM
cjfa-20427	266	6	)	)	PUNCT
cjfa-20427	266	7	.	.	PUNCT
cjfa-20427	267	1	stowarzyszenia	stowarzyszenia	PROPN
cjfa-20427	267	2	indywidualnych	indywidualnych	ADJ
cjfa-20427	267	3	inwestorów	inwestorów	NOUN
cjfa-20427	267	4	i	i	PRON
cjfa-20427	267	5	kluby	kluby	VERB
cjfa-20427	267	6	inwestycyjne	inwestycyjne	PROPN
cjfa-20427	267	7	na	na	PROPN
cjfa-20427	267	8	rynku	rynku	ADJ
cjfa-20427	267	9	papierów	papierów	PROPN
cjfa-20427	267	10	wartościowych	wartościowych	PROPN
cjfa-20427	267	11	.	.	PUNCT
cjfa-20427	268	1	(	(	PUNCT
cjfa-20427	268	2	associations	association	NOUN
cjfa-20427	268	3	of	of	ADP
cjfa-20427	268	4	individual	individual	ADJ
cjfa-20427	268	5	investors	investor	NOUN
cjfa-20427	268	6	and	and	CCONJ
cjfa-20427	268	7	investment	investment	NOUN
cjfa-20427	268	8	clubs	club	NOUN
cjfa-20427	268	9	on	on	ADP
cjfa-20427	268	10	the	the	DET
cjfa-20427	268	11	securities	security	NOUN
cjfa-20427	268	12	market	market	NOUN
cjfa-20427	268	13	.	.	PUNCT
cjfa-20427	268	14	)	)	PUNCT
cjfa-20427	269	1	toruń	toruń	NOUN
cjfa-20427	269	2	:	:	PUNCT
cjfa-20427	269	3	wydawnictwo	wydawnictwo	PROPN
cjfa-20427	269	4	uniwersytetu	uniwersytetu	PROPN
cjfa-20427	269	5	mikołaja	mikołaja	PROPN
cjfa-20427	269	6	kopernika	kopernika	X
cjfa-20427	269	7	.	.	PUNCT
cjfa-20427	270	1	gos	gos	PROPN
cjfa-20427	270	2	,	,	PUNCT
cjfa-20427	270	3	w.	w.	NOUN
cjfa-20427	270	4	(	(	PUNCT
cjfa-20427	270	5	2006	2006	NUM
cjfa-20427	270	6	)	)	PUNCT
cjfa-20427	270	7	.	.	PUNCT
cjfa-20427	271	1	sprawozdawczość	sprawozdawczość	PROPN
cjfa-20427	271	2	finansowa	finansowa	VERB
cjfa-20427	271	3	przedsiębiorstw	przedsiębiorstw	NOUN
cjfa-20427	271	4	.	.	PUNCT
cjfa-20427	272	1	(	(	PUNCT
cjfa-20427	272	2	financial	financial	ADJ
cjfa-20427	272	3	reporting	reporting	NOUN
cjfa-20427	272	4	of	of	ADP
cjfa-20427	272	5	companies	company	NOUN
cjfa-20427	272	6	.	.	PUNCT
cjfa-20427	272	7	)	)	PUNCT
cjfa-20427	273	1	warszawa	warszawa	PROPN
cjfa-20427	273	2	:	:	PUNCT
cjfa-20427	273	3	polska	polska	PROPN
cjfa-20427	273	4	akademia	akademia	PROPN
cjfa-20427	273	5	rachunkowości	rachunkowości	PROPN
cjfa-20427	273	6	.	.	PUNCT
cjfa-20427	274	1	ignatowski	ignatowski	PROPN
cjfa-20427	274	2	,	,	PUNCT
cjfa-20427	274	3	r.	r.	PROPN
cjfa-20427	274	4	(	(	PUNCT
cjfa-20427	274	5	2012	2012	NUM
cjfa-20427	274	6	)	)	PUNCT
cjfa-20427	274	7	.	.	PUNCT
cjfa-20427	275	1	konsolidacja	konsolidacja	ADJ
cjfa-20427	275	2	sprawozdań	sprawozdań	ADJ
cjfa-20427	275	3	finansowych	finansowych	NOUN
cjfa-20427	275	4	.	.	PUNCT
cjfa-20427	276	1	(	(	PUNCT
cjfa-20427	276	2	consolidation	consolidation	NOUN
cjfa-20427	276	3	of	of	ADP
cjfa-20427	276	4	financial	financial	ADJ
cjfa-20427	276	5	statements	statement	NOUN
cjfa-20427	276	6	.	.	PUNCT
cjfa-20427	276	7	)	)	PUNCT
cjfa-20427	277	1	gdańsk	gdańsk	NOUN
cjfa-20427	277	2	:	:	PUNCT
cjfa-20427	277	3	wydawnictwo	wydawnictwo	PROPN
cjfa-20427	277	4	oddk	oddk	PROPN
cjfa-20427	277	5	.	.	PUNCT
cjfa-20427	278	1	kaniel	kaniel	PROPN
cjfa-20427	278	2	,	,	PUNCT
cjfa-20427	278	3	r.	r.	PROPN
cjfa-20427	278	4	,	,	PUNCT
cjfa-20427	278	5	saar	saar	PROPN
cjfa-20427	278	6	,	,	PUNCT
cjfa-20427	278	7	g.	g.	PROPN
cjfa-20427	278	8	,	,	PUNCT
cjfa-20427	278	9	&	&	CCONJ
cjfa-20427	278	10	titman	titman	PROPN
cjfa-20427	278	11	,	,	PUNCT
cjfa-20427	278	12	s.	s.	PROPN
cjfa-20427	278	13	(	(	PUNCT
cjfa-20427	278	14	2008	2008	NUM
cjfa-20427	278	15	)	)	PUNCT
cjfa-20427	278	16	.	.	PUNCT
cjfa-20427	279	1	individual	individual	ADJ
cjfa-20427	279	2	investor	investor	NOUN
cjfa-20427	279	3	trading	trading	NOUN
cjfa-20427	279	4	and	and	CCONJ
cjfa-20427	279	5	stock	stock	NOUN
cjfa-20427	279	6	returns	return	NOUN
cjfa-20427	279	7	.	.	PUNCT
cjfa-20427	280	1	the	the	DET
cjfa-20427	280	2	journal	journal	NOUN
cjfa-20427	280	3	of	of	ADP
cjfa-20427	280	4	finance	finance	NOUN
cjfa-20427	280	5	,	,	PUNCT
cjfa-20427	280	6	lxiii/1	lxiii/1	PROPN
cjfa-20427	280	7	,	,	PUNCT
cjfa-20427	280	8	273–310	273–310	NUM
cjfa-20427	280	9	.	.	PUNCT
cjfa-20427	281	1	kamiński	kamiński	PROPN
cjfa-20427	281	2	,	,	PUNCT
cjfa-20427	281	3	r.	r.	PROPN
cjfa-20427	281	4	(	(	PUNCT
cjfa-20427	281	5	2015	2015	NUM
cjfa-20427	281	6	)	)	PUNCT
cjfa-20427	281	7	.	.	PUNCT
cjfa-20427	282	1	sprawozdawczość	sprawozdawczość	PROPN
cjfa-20427	282	2	finansowa	finansowa	VERB
cjfa-20427	282	3	przedsiębiorstwa	przedsiębiorstwa	PROPN
cjfa-20427	282	4	w	w	ADP
cjfa-20427	282	5	regulacjach	regulacjach	PROPN
cjfa-20427	282	6	polskich	polskich	PROPN
cjfa-20427	283	1	i	i	PROPN
cjfa-20427	283	2	międzynarodowych	międzynarodowych	PROPN
cjfa-20427	283	3	.	.	PUNCT
cjfa-20427	284	1	(	(	PUNCT
cjfa-20427	284	2	corporate	corporate	ADJ
cjfa-20427	284	3	financial	financial	ADJ
cjfa-20427	284	4	reporting	reporting	NOUN
cjfa-20427	284	5	in	in	ADP
cjfa-20427	284	6	polish	polish	NOUN
cjfa-20427	284	7	and	and	CCONJ
cjfa-20427	284	8	internation	internation	NOUN
cjfa-20427	284	9	the	the	DET
cjfa-20427	284	10	usefulness	usefulness	NOUN
cjfa-20427	284	11	of	of	ADP
cjfa-20427	284	12	financial	financial	ADJ
cjfa-20427	284	13	reporting	reporting	NOUN
cjfa-20427	284	14	for	for	ADP
cjfa-20427	284	15	financial	financial	ADJ
cjfa-20427	284	16	…	…	SYM
cjfa-20427	284	17	113	113	NUM
cjfa-20427	284	18	al	al	PROPN
cjfa-20427	284	19	regulations	regulation	NOUN
cjfa-20427	284	20	.	.	PUNCT
cjfa-20427	284	21	)	)	PUNCT
cjfa-20427	285	1	poznań	poznań	NOUN
cjfa-20427	285	2	:	:	PUNCT
cjfa-20427	285	3	wydawnictwo	wydawnictwo	PROPN
cjfa-20427	285	4	naukowe	naukowe	PROPN
cjfa-20427	285	5	uniwersytetu	uniwersytetu	NOUN
cjfa-20427	285	6	adama	adama	PROPN
cjfa-20427	285	7	mickiewicza	mickiewicza	PROPN
cjfa-20427	285	8	w	w	PROPN
cjfa-20427	285	9	poznaniu	poznaniu	PROPN
cjfa-20427	285	10	.	.	PUNCT
cjfa-20427	286	1	krzywda	krzywda	PROPN
cjfa-20427	286	2	,	,	PUNCT
cjfa-20427	286	3	d.	d.	PROPN
cjfa-20427	286	4	(	(	PUNCT
cjfa-20427	286	5	2003	2003	NUM
cjfa-20427	286	6	)	)	PUNCT
cjfa-20427	286	7	.	.	PUNCT
cjfa-20427	287	1	sprawozdanie	sprawozdanie	PROPN
cjfa-20427	287	2	finansowe	finansowe	PROPN
cjfa-20427	287	3	jako	jako	PROPN
cjfa-20427	287	4	produkt	produkt	PROPN
cjfa-20427	287	5	rachunkowości	rachunkowości	PROPN
cjfa-20427	287	6	jednostki	jednostki	PROPN
cjfa-20427	287	7	gospodarczej	gospodarczej	PROPN
cjfa-20427	287	8	.	.	PUNCT
cjfa-20427	288	1	(	(	PUNCT
cjfa-20427	288	2	financial	financial	ADJ
cjfa-20427	288	3	statement	statement	NOUN
cjfa-20427	288	4	as	as	ADP
cjfa-20427	288	5	an	an	DET
cjfa-20427	288	6	accounting	accounting	NOUN
cjfa-20427	288	7	product	product	NOUN
cjfa-20427	288	8	of	of	ADP
cjfa-20427	288	9	an	an	DET
cjfa-20427	288	10	economic	economic	ADJ
cjfa-20427	288	11	unit	unit	NOUN
cjfa-20427	288	12	.	.	PUNCT
cjfa-20427	288	13	)	)	PUNCT
cjfa-20427	289	1	zeszyty	zeszyty	VERB
cjfa-20427	289	2	naukowe	naukowe	NOUN
cjfa-20427	289	3	wyższej	wyższej	X
cjfa-20427	289	4	szkoły	szkoły	NOUN
cjfa-20427	289	5	ekonomicznej	ekonomicznej	PROPN
cjfa-20427	289	6	w	w	PROPN
cjfa-20427	289	7	bochni	bochni	PROPN
cjfa-20427	289	8	,	,	PUNCT
cjfa-20427	289	9	1/2003	1/2003	PROPN
cjfa-20427	289	10	,	,	PUNCT
cjfa-20427	289	11	37–64	37–64	PROPN
cjfa-20427	289	12	.	.	PUNCT
cjfa-20427	290	1	międzynarodowy	międzynarodowy	PROPN
cjfa-20427	290	2	standard	standard	PROPN
cjfa-20427	290	3	rachunkowości	rachunkowości	PROPN
cjfa-20427	290	4	1	1	NUM
cjfa-20427	290	5	„	„	PUNCT
cjfa-20427	290	6	prezentacja	prezentacja	X
cjfa-20427	290	7	sprawozdań	sprawozdań	ADJ
cjfa-20427	290	8	finansowych	finansowych	NOUN
cjfa-20427	290	9	”	"	PUNCT
cjfa-20427	290	10	.	.	PUNCT
cjfa-20427	291	1	(	(	PUNCT
cjfa-20427	291	2	international	international	ADJ
cjfa-20427	291	3	accounting	accounting	NOUN
cjfa-20427	291	4	standard	standard	NOUN
cjfa-20427	291	5	1	1	NUM
cjfa-20427	291	6	“	"	PUNCT
cjfa-20427	291	7	presentation	presentation	NOUN
cjfa-20427	291	8	of	of	ADP
cjfa-20427	291	9	financial	financial	ADJ
cjfa-20427	291	10	statements	statement	NOUN
cjfa-20427	291	11	”	"	PUNCT
cjfa-20427	291	12	.	.	PUNCT
cjfa-20427	291	13	)	)	PUNCT
cjfa-20427	292	1	commission	commission	NOUN
cjfa-20427	292	2	regulation	regulation	NOUN
cjfa-20427	292	3	(	(	PUNCT
cjfa-20427	292	4	ec	ec	PROPN
cjfa-20427	292	5	)	)	PUNCT
cjfa-20427	292	6	no	no	DET
cjfa-20427	292	7	1126/2008	1126/2008	NUM
cjfa-20427	292	8	of	of	ADP
cjfa-20427	292	9	3	3	NUM
cjfa-20427	292	10	november	november	NOUN
cjfa-20427	292	11	2008	2008	NUM
cjfa-20427	292	12	adopting	adopt	VERB
cjfa-20427	292	13	certain	certain	ADJ
cjfa-20427	292	14	international	international	ADJ
cjfa-20427	292	15	accounting	accounting	NOUN
cjfa-20427	292	16	standards	standard	NOUN
cjfa-20427	292	17	in	in	ADP
cjfa-20427	292	18	accordance	accordance	NOUN
cjfa-20427	292	19	with	with	ADP
cjfa-20427	292	20	regulation	regulation	NOUN
cjfa-20427	292	21	(	(	PUNCT
cjfa-20427	292	22	ec	ec	PROPN
cjfa-20427	292	23	)	)	PUNCT
cjfa-20427	292	24	no	no	DET
cjfa-20427	292	25	1606/2002	1606/2002	NUM
cjfa-20427	292	26	of	of	ADP
cjfa-20427	292	27	the	the	DET
cjfa-20427	292	28	european	european	ADJ
cjfa-20427	292	29	parliament	parliament	NOUN
cjfa-20427	292	30	and	and	CCONJ
cjfa-20427	292	31	of	of	ADP
cjfa-20427	292	32	the	the	DET
cjfa-20427	292	33	council	council	NOUN
cjfa-20427	292	34	(	(	PUNCT
cjfa-20427	292	35	as	as	ADP
cjfa-20427	292	36	amended	amend	VERB
cjfa-20427	292	37	:	:	PUNCT
cjfa-20427	292	38	o.j	o.j	PROPN
cjfa-20427	292	39	.	.	PROPN
cjfa-20427	292	40	of	of	ADP
cjfa-20427	292	41	eu	eu	PROPN
cjfa-20427	292	42	2017	2017	NUM
cjfa-20427	292	43	,	,	PUNCT
cjfa-20427	292	44	no	no	DET
cjfa-20427	292	45	291	291	NUM
cjfa-20427	292	46	)	)	PUNCT
cjfa-20427	292	47	.	.	PUNCT
cjfa-20427	293	1	sierpińska	sierpińska	PROPN
cjfa-20427	293	2	,	,	PUNCT
cjfa-20427	293	3	m.	m.	NOUN
cjfa-20427	293	4	,	,	PUNCT
cjfa-20427	293	5	&	&	CCONJ
cjfa-20427	293	6	jachna	jachna	PROPN
cjfa-20427	293	7	,	,	PUNCT
cjfa-20427	293	8	t.	t.	PROPN
cjfa-20427	293	9	(	(	PUNCT
cjfa-20427	293	10	2004	2004	NUM
cjfa-20427	293	11	)	)	PUNCT
cjfa-20427	293	12	.	.	PUNCT
cjfa-20427	294	1	ocena	ocena	PROPN
cjfa-20427	294	2	przedsiębiorstwa	przedsiębiorstwa	PROPN
cjfa-20427	294	3	według	według	NOUN
cjfa-20427	294	4	standardów	standardów	ADJ
cjfa-20427	294	5	światowych	światowych	PROPN
cjfa-20427	294	6	.	.	PUNCT
cjfa-20427	295	1	(	(	PUNCT
cjfa-20427	295	2	evaluation	evaluation	NOUN
cjfa-20427	295	3	of	of	ADP
cjfa-20427	295	4	the	the	DET
cjfa-20427	295	5	company	company	NOUN
cjfa-20427	295	6	according	accord	VERB
cjfa-20427	295	7	to	to	ADP
cjfa-20427	295	8	global	global	ADJ
cjfa-20427	295	9	standards	standard	NOUN
cjfa-20427	295	10	.	.	PUNCT
cjfa-20427	295	11	)	)	PUNCT
cjfa-20427	296	1	warszawa	warszawa	PROPN
cjfa-20427	296	2	:	:	PUNCT
cjfa-20427	296	3	wydawnictwo	wydawnictwo	PROPN
cjfa-20427	296	4	naukowe	naukowe	NOUN
cjfa-20427	296	5	pwn	pwn	PROPN
cjfa-20427	296	6	.	.	PUNCT
cjfa-20427	297	1	świderska	świderska	PROPN
cjfa-20427	297	2	,	,	PUNCT
cjfa-20427	297	3	g.	g.	PROPN
cjfa-20427	297	4	k.	k.	PROPN
cjfa-20427	298	1	(	(	PUNCT
cjfa-20427	298	2	ed	ed	NOUN
cjfa-20427	298	3	.	.	PUNCT
cjfa-20427	298	4	)	)	PUNCT
cjfa-20427	298	5	.	.	PUNCT
cjfa-20427	299	1	(	(	PUNCT
cjfa-20427	299	2	2010	2010	NUM
cjfa-20427	299	3	)	)	PUNCT
cjfa-20427	299	4	.	.	PUNCT
cjfa-20427	300	1	wpływ	wpływ	PROPN
cjfa-20427	300	2	zakresu	zakresu	PROPN
cjfa-20427	300	3	ujawnianych	ujawnianych	PROPN
cjfa-20427	300	4	informacji	informacji	NOUN
cjfa-20427	300	5	na	na	PROPN
cjfa-20427	300	6	poprawę	poprawę	ADJ
cjfa-20427	300	7	ochrony	ochrony	NOUN
cjfa-20427	300	8	inwestorów	inwestorów	PROPN
cjfa-20427	300	9	oraz	oraz	PROPN
cjfa-20427	300	10	pozycję	pozycję	NOUN
cjfa-20427	300	11	konkurencyjną	konkurencyjną	PROPN
cjfa-20427	300	12	emitentów	emitentów	PROPN
cjfa-20427	300	13	papierów	papierów	PROPN
cjfa-20427	300	14	wartościowych	wartościowych	PROPN
cjfa-20427	300	15	.	.	PUNCT
cjfa-20427	301	1	(	(	PUNCT
cjfa-20427	301	2	impact	impact	NOUN
cjfa-20427	301	3	of	of	ADP
cjfa-20427	301	4	the	the	DET
cjfa-20427	301	5	scope	scope	NOUN
cjfa-20427	301	6	of	of	ADP
cjfa-20427	301	7	disclosed	disclose	VERB
cjfa-20427	301	8	information	information	NOUN
cjfa-20427	301	9	on	on	ADP
cjfa-20427	301	10	the	the	DET
cjfa-20427	301	11	improvement	improvement	NOUN
cjfa-20427	301	12	of	of	ADP
cjfa-20427	301	13	investor	investor	NOUN
cjfa-20427	301	14	protection	protection	NOUN
cjfa-20427	301	15	and	and	CCONJ
cjfa-20427	301	16	the	the	DET
cjfa-20427	301	17	competitive	competitive	ADJ
cjfa-20427	301	18	position	position	NOUN
cjfa-20427	301	19	of	of	ADP
cjfa-20427	301	20	issuers	issuer	NOUN
cjfa-20427	301	21	of	of	ADP
cjfa-20427	301	22	securities	security	NOUN
cjfa-20427	301	23	.	.	PUNCT
cjfa-20427	301	24	)	)	PUNCT
cjfa-20427	302	1	warszawa	warszawa	PROPN
cjfa-20427	302	2	:	:	PUNCT
cjfa-20427	302	3	szkoła	szkoła	NOUN
cjfa-20427	302	4	główna	główna	NOUN
cjfa-20427	302	5	handlowa	handlowa	NOUN
cjfa-20427	302	6	w	w	NOUN
cjfa-20427	302	7	warszawie	warszawie	NOUN
cjfa-20427	302	8	–	–	PUNCT
cjfa-20427	302	9	oficyna	oficyna	NOUN
cjfa-20427	302	10	wydawnicza	wydawnicza	NOUN
cjfa-20427	302	11	.	.	PUNCT
cjfa-20427	303	1	ustawa	ustawa	PROPN
cjfa-20427	303	2	z	z	PROPN
cjfa-20427	303	3	dnia	dnia	PROPN
cjfa-20427	303	4	29	29	NUM
cjfa-20427	303	5	września	września	PROPN
cjfa-20427	303	6	1994	1994	NUM
cjfa-20427	303	7	r.	r.	PROPN
cjfa-20427	303	8	o	o	PROPN
cjfa-20427	304	1	rachunkowości	rachunkowości	PROPN
cjfa-20427	304	2	(	(	PUNCT
cjfa-20427	304	3	dz	dz	PROPN
cjfa-20427	304	4	.	.	PUNCT
cjfa-20427	304	5	u.	u.	PROPN
cjfa-20427	304	6	2018	2018	NUM
cjfa-20427	304	7	poz	poz	NOUN
cjfa-20427	304	8	.	.	PUNCT
cjfa-20427	305	1	62	62	NUM
cjfa-20427	305	2	z	z	NOUN
cjfa-20427	305	3	późn	późn	NOUN
cjfa-20427	305	4	.	.	PUNCT
cjfa-20427	306	1	zm	zm	PROPN
cjfa-20427	306	2	.	.	PUNCT
cjfa-20427	306	3	)	)	PUNCT
cjfa-20427	306	4	.	.	PUNCT
cjfa-20427	307	1	(	(	PUNCT
cjfa-20427	307	2	the	the	DET
cjfa-20427	307	3	accounting	accounting	NOUN
cjfa-20427	307	4	act	act	NOUN
cjfa-20427	307	5	dated	date	VERB
cjfa-20427	307	6	29	29	NUM
cjfa-20427	307	7	september	september	PROPN
cjfa-20427	307	8	1994	1994	NUM
cjfa-20427	307	9	(	(	PUNCT
cjfa-20427	307	10	as	as	SCONJ
cjfa-20427	307	11	amended	amend	VERB
cjfa-20427	307	12	:	:	PUNCT
cjfa-20427	307	13	j.l	j.l	PROPN
cjfa-20427	307	14	.	.	PROPN
cjfa-20427	307	15	of	of	ADP
cjfa-20427	307	16	2018	2018	NUM
cjfa-20427	307	17	,	,	PUNCT
cjfa-20427	307	18	item	item	NOUN
cjfa-20427	307	19	62	62	NUM
cjfa-20427	307	20	)	)	PUNCT
cjfa-20427	307	21	)	)	PUNCT
cjfa-20427	307	22	.	.	PUNCT
cjfa-20427	308	1	wędzki	wędzki	ADJ
cjfa-20427	308	2	,	,	PUNCT
cjfa-20427	308	3	d.	d.	PROPN
cjfa-20427	308	4	(	(	PUNCT
cjfa-20427	308	5	2014	2014	NUM
cjfa-20427	308	6	)	)	PUNCT
cjfa-20427	308	7	.	.	PUNCT
cjfa-20427	309	1	sprawozdanie	sprawozdanie	PROPN
cjfa-20427	309	2	finansowe	finansowe	PROPN
cjfa-20427	309	3	przedsiębiorstwa	przedsiębiorstwa	PROPN
cjfa-20427	309	4	według	według	NOUN
cjfa-20427	309	5	polskiego	polskiego	PROPN
cjfa-20427	309	6	prawa	prawa	PROPN
cjfa-20427	309	7	bilansowego	bilansowego	PROPN
cjfa-20427	309	8	.	.	PUNCT
cjfa-20427	310	1	(	(	PUNCT
cjfa-20427	310	2	financial	financial	ADJ
cjfa-20427	310	3	statements	statement	NOUN
cjfa-20427	310	4	according	accord	VERB
cjfa-20427	310	5	to	to	ADP
cjfa-20427	310	6	the	the	DET
cjfa-20427	310	7	polish	polish	ADJ
cjfa-20427	310	8	balance	balance	NOUN
cjfa-20427	310	9	sheet	sheet	NOUN
cjfa-20427	310	10	law	law	NOUN
cjfa-20427	310	11	.	.	PUNCT
cjfa-20427	310	12	)	)	PUNCT
cjfa-20427	311	1	warszawa	warszawa	PROPN
cjfa-20427	311	2	:	:	PUNCT
cjfa-20427	311	3	wolters	wolters	PROPN
cjfa-20427	311	4	kluwer	kluwer	PROPN
cjfa-20427	311	5	.	.	PUNCT
cjfa-20427	312	1	yang	yang	PROPN
cjfa-20427	312	2	,	,	PUNCT
cjfa-20427	312	3	a.	a.	PROPN
cjfa-20427	312	4	s.	s.	PROPN
cjfa-20427	312	5	(	(	PUNCT
cjfa-20427	312	6	2013	2013	NUM
cjfa-20427	312	7	)	)	PUNCT
cjfa-20427	312	8	.	.	PUNCT
cjfa-20427	313	1	decision	decision	NOUN
cjfa-20427	313	2	making	make	VERB
cjfa-20427	313	3	for	for	ADP
cjfa-20427	313	4	individual	individual	ADJ
cjfa-20427	313	5	investors	investor	NOUN
cjfa-20427	313	6	:	:	PUNCT
cjfa-20427	313	7	a	a	DET
cjfa-20427	313	8	measurement	measurement	NOUN
cjfa-20427	313	9	of	of	ADP
cjfa-20427	313	10	latent	latent	NOUN
cjfa-20427	313	11	difficulties	difficulty	NOUN
cjfa-20427	313	12	.	.	PUNCT
cjfa-20427	314	1	journal	journal	NOUN
cjfa-20427	314	2	of	of	ADP
cjfa-20427	314	3	financial	financial	ADJ
cjfa-20427	314	4	services	service	NOUN
cjfa-20427	314	5	research	research	NOUN
cjfa-20427	314	6	,	,	PUNCT
cjfa-20427	314	7	44	44	NUM
cjfa-20427	314	8	,	,	PUNCT
cjfa-20427	314	9	303–329	303–329	NUM
cjfa-20427	314	10	.	.	PUNCT