1P – Applies to direct operations of Allegro and the Official Allegro Store
3P, Third Party – Applies to operations of third-party entities
Active Buyers – each unique e-mail address associated with the buyer who made a purchase on Allegro.pl and Allegrolokalnie.pl (excluding eBilet) within the last twelve months;
B2C – business-to-consumer (business for consumers)
C2C – consumer-to-consumer (customers to customers)
GMV per active buyer – means GMV from the past twelve months before the end of the reporting period (excluding eBilet ticket sales) divided by the number of active buyers by the end of this period;
GMV – means the gross value of goods, which constitutes the total gross value of goods and tickets sold on Allegro.pl, Allegrolokalnie.pl and eBilet.pl platforms (including VAT);
Circular economy is an economic concept in which products, materials and raw materials should remain in the economy for as long as possible, and the generation of waste should be minimized as much as possible
Hackathon – an event for programmers, during which IT specialists and other people related to software development including graphic designers, interface designers, project managers, domain experts, and others collaborate intensively on software projects.
IPO – Initial public offering of the Company’s shares on the WSE
Stakeholders – all persons, entities, groups and organisations that may influence the enterprise or are influenced by its activities, e.g. employees, suppliers, industry organizations, etc.
Location-based method – electricity-related emissions calculated using the national average emission index
Market-based method – electricity related emissions calculated using the emission index specific to the energy supplier
NPS – net promoter score
SDGs – Sustainable Development Goals
SFDR (Sustainable Finance Disclosures Regulation) – The regulation on disclosure of information on sustainable investments by financial market participants (Regulation 2019/2088) aims to increase market transparency and prevent the so-called greenwashing.
Adjusted EBITDA – means net profit (loss) adjusted for the same one-off items as those described for Adjusted EBITDA above, net of the tax impact, and further adjusted for any one-off financial expenses, such as early repayment fees and deferred amortized costs arising on refinancing arrangements, net of their tax implications.
Adjusted EBITDA / GMV is the adjusted EBITDA divided by GMV
Adjusted EBITDA / net revenues is adjusted EBITDA divided by net revenues
Taxonomy – EU Regulation 2020/852 on the establishment of a framework to facilitate sustainable investment, amending Regulation (EU) 2019/2088, known as the EU Taxonomy is a unified classification system for sustainable development activities intended to support investors in making investment decisions.
TCFD (Task Force on Climate-related Financial Disclosures) – Recommendations of the Task Force on Climate-Related Financial Disclosure
Takeover ratio is the ratio of market revenues divided by GMV after subtracting the GMV generated by 1P retail sales (grossed for VAT)