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Motivation: In connection with the growing popularity of using non-returnable public aid, financed both from national and European Union funds among the enterprises, it is worth looking at the quality of financial reporting in this respect. The author's earlier studies showed that companies listed on the Warsaw Stock Exchange (WSE) on the NewConnect market do not fully disclose the impact of the subsidy on their financial standing and results.Aim: The aim of the paper is an attempt to diagnose the quality of financial statements of public companies listed on the WSE main market in terms of using subsidies as well as confirming the theses included in the paper. The theses refer to compliance with the reporting obligations and the lack of dependence of the disclosure number on the significance of the subsidy amounts in the financial statement.Results: Both explanatory notes and the management board's report on operations do not include all required disclosures. This is demonstrated by the average as well as the median of the number of disclosures below half of their maximum number. The number of disclosures is not related to the increased significance of the subsidy amounts in the financial statements, which has been confirmed by comparing the entire population of companies under study to a group of companies with the share of subsidies determined as significant. Analysis results for individual company reports as well as the analysis at sectoral level speak in favour of this finding.

Motivation: In connection with the growing popularity of using non-returnable public aid, financed both from national and European Union funds among the enterprises, it is worth looking at the quality of financial reporting in this respect. The author's earlier studies showed that companies listed on the Warsaw Stock Exchange (WSE) on the NewConnect market do not fully disclose the impact of the subsidy on their financial standing and results.Aim: The aim of the paper is an attempt to diagnose the quality of financial statements of public companies listed on the WSE main market in terms of using subsidies as well as confirming the theses included in the paper. The theses refer to compliance with the reporting obligations and the lack of dependence of the disclosure number on the significance of the subsidy amounts in the financial statement.Results: Both explanatory notes and the management board's report on operations do not include all required disclosures. This is demonstrated by the average as well as the median of the number of disclosures below half of their maximum number. The number of disclosures is not related to the increased significance of the subsidy amounts in the financial statements, which has been confirmed by comparing the entire population of companies under study to a group of companies with the share of subsidies determined as significant. Analysis results for individual company reports as well as the analysis at sectoral level speak in favour of this finding.

Purpose: The subject of this paper are the producers of electronic games listed on the Warsaw Stock Exchange. Currently, the electronic games industry is developing very dynamically. It is characterized by large increases and volatility. The reason for this is the growing interest in games as well as the development of technology. Approach/Methodology/Design: The subject of the paper are the annual reports of these entities for 2016-2018. In connection with the COVID-19 pandemic, the Polish legislator has extended the possibility of submitting approved reports for 2019 by 3 months. The audit was performed in the period 07-08 2020 and does not include financial statements for the financial year ending 2019. Due to the lack of generally available financial sector indicators for enterprises in the electronic games industry, the aim of the paper is to determine such indicators and to determine the market position and its changes in the surveyed enterprises in 2016-2018. The following research methods were used in the paper, analysis of the literature on the subject and financial statements, and methods of descriptive statistics. Findings: The sector analysis shows that in the Polish electronic games market in 2016-2018, the group of leaders included companies such as PlayWay, CD Projekt and 11-bit studios. On the other hand, companies that were mainly in the outsider group were, One More Level, The Farm 51 Group, 7Levels and Huckleberry Games. Therefore, there is no reason to reject the hypothesis that companies offering a wider range of products tend to dominate the electronic games sector. In the electronic entertainment industry, the standard is competition and product promotion even during production because promotional activities are essential for sales success. Practical Implications: Determining the indicators for this industry will allow a company to be compared in space, based on the actual size of other companies or average values in each sector as a reference base. Originality/Value: The results of the analysis and theoretical considerations contained in this article complement existing research in the field of sectoral analysis. ; peer-reviewed