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1. Rentowność sprzedaży operacyjnej ogółem:a) wyraża stosunek wyniku ze sprzedaży do przychodów ze sprzedażyb) jest wyższa od rentowności sprzedaży na poziomie podstawowym jeżeli saldo działalności pozostałej operacyjnej jest ujemnec) wyraża stosunek wyniku operacyjnego do przychodów operacyjnych podstawowych i pozostałychd) jest wyższa jeżeli saldo na działalności finansowej jest dodatnie
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