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unusual items

Polish translation: trop raczej niz tlumaczenie

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14:44 Mar 14, 2002
English to Polish translations [PRO]
Bus/Financial - Accounting / accounting
English term or phrase: unusual items
Poprosze specjaliste od sprawozdan finansowych o podanie przyjetego polskiego brzmienia dla powyzszych pozycji, o ktorych raport zarzadu mowi: "the results...have not been... affected by any item, transaction or event of a material and unusual nature."

Znalazlem w Internecie nastepujace przyklady przedmiotowych pozycji:

Unusual Items or Infrequently occurring items

Restructuring Charges

Other Gains and Losses

Asset Impairments

In Process R&D

Pozycje rzadkie?
Rzadkie pozycje?

(oczywiscie to nie sa "extraordinary items", ktore wystepuja obok)
Jacek Krankowski
Polish translation:trop raczej niz tlumaczenie
Explanation:
Nie znam odpowiednika stosowanego w polskich sprawozdaniach, ale jesli udaloby sie komus znalezc tlumaczenie (fachowe!) "IAS-ów" (International Accounting Standards), to unusual items znajduja sie w standardzie 34 (34.13 konkretnie):
"MINIMUM COMPONENTS OF AN INTERIM FINANCIAL REPORT

34.13 The minimum content of an interim financial report prepared in accordance with IAS 34 is a condensed balance sheet and condensed statements of income, changes in equity and cash flows together with selected explanatory notes. A statement that the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements is required. If those policies or methods have been changed, a description of the nature and effect of change is needed. Explanatory comments about the seasonality or cyclical nature of interim operations and disclosures about unusual items are also appropriate. Securities regulators and stock exchanges may have specific requirements for an interim management commentary. Where no such requirement exists, the extent of any management commentary provided rests with management."

link: http://www.pwcglobal.com/Extweb/corprep.nsf/docid/CDBDC421C8...

Szukalam polskiej wersji tego standardu na stronach kpmg, aa, pwc, fundacji rachunkowosci, etc - bezskutecznie.
Moj wlasny "common sense" i praktyka w tlumaczeniu audytorów podpowiada mi raczej slowko "nietypowe" (w odroznieniu od nadzwyczjne - extraoridinary), ale nie mam chwilowo mozliwosci porownania z zadnym wiarygodnym zrodlem. Tlumaczylam kiedys standardy rachunkowosci, ale akurat nie ten!
Hope it helps,
Magda
Selected response from:

Magda Dziadosz
Poland
Local time: 12:08
Grading comment
Dzieki za "nietypowe"
3 KudoZ points were awarded for this answer

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Summary of answers provided
4trop nr 2 + exemplaanglista
4trop raczej niz tlumaczenie
Magda Dziadosz
4item (in this context) - dokument finansowy
Araksia Sarkisian
3nadzwyczajny
Andrzej Lejman
3Pozycje rzadkie
Lota


  

Answers


1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
Pozycje rzadkie


Explanation:
This is a guess only. You could go with
Pozycje inne ale wtedy zatraca sie troche znaczenie.

Sprawdzilam w slownikach rachunkowosci w obie strony. Niestety nic nie zostalo podane pod owymi haslami.

Potrzebny jest, jak zaznaczono, specjalista, ktory/a jest z tym na biezaco.
Lota

Lota
United States
Local time: 03:08
Native speaker of: Native in EnglishEnglish, Native in PolishPolish
PRO pts in category: 4
Login to enter a peer comment (or grade)

4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
item (in this context) - dokument finansowy


Explanation:
Nie jestem specjalistką od sprawozdan finansowych, ale może to Ci pomoże?

Opinia biegłego rewidenta
dla Akcjonariuszy
Pierwszego Polsko - Amerykańskiego Banku SA z siedzibą w Krakowie przy ulicy Kordylewskiego 11
Auditor’s opinion for the Shareholders
of First Polish - American Bank SA
seated in Krakow, 11 Kordylewskiego street


    Reference: http://www.fortisbank.com.pl/reports/ar1999/pdf/32do98.pdf
Araksia Sarkisian
Poland
Local time: 12:08
Native speaker of: Native in ArmenianArmenian, Native in RussianRussian
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5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
trop raczej niz tlumaczenie


Explanation:
Nie znam odpowiednika stosowanego w polskich sprawozdaniach, ale jesli udaloby sie komus znalezc tlumaczenie (fachowe!) "IAS-ów" (International Accounting Standards), to unusual items znajduja sie w standardzie 34 (34.13 konkretnie):
"MINIMUM COMPONENTS OF AN INTERIM FINANCIAL REPORT

34.13 The minimum content of an interim financial report prepared in accordance with IAS 34 is a condensed balance sheet and condensed statements of income, changes in equity and cash flows together with selected explanatory notes. A statement that the same accounting policies and methods of computation are followed in the interim financial statements as compared with the most recent annual financial statements is required. If those policies or methods have been changed, a description of the nature and effect of change is needed. Explanatory comments about the seasonality or cyclical nature of interim operations and disclosures about unusual items are also appropriate. Securities regulators and stock exchanges may have specific requirements for an interim management commentary. Where no such requirement exists, the extent of any management commentary provided rests with management."

link: http://www.pwcglobal.com/Extweb/corprep.nsf/docid/CDBDC421C8...

Szukalam polskiej wersji tego standardu na stronach kpmg, aa, pwc, fundacji rachunkowosci, etc - bezskutecznie.
Moj wlasny "common sense" i praktyka w tlumaczeniu audytorów podpowiada mi raczej slowko "nietypowe" (w odroznieniu od nadzwyczjne - extraoridinary), ale nie mam chwilowo mozliwosci porownania z zadnym wiarygodnym zrodlem. Tlumaczylam kiedys standardy rachunkowosci, ale akurat nie ten!
Hope it helps,
Magda

Magda Dziadosz
Poland
Local time: 12:08
Specializes in field
Native speaker of: Native in PolishPolish
PRO pts in category: 153
Grading comment
Dzieki za "nietypowe"
Login to enter a peer comment (or grade)

7 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5
nadzwyczajny


Explanation:
nadzwyczajne środki, wydarzenia, pełnomocnictwa, okoliczności etc.
Czy to nie pasowałoby najlepiej?
:-)

Andrzej Lejman
Local time: 12:08
Works in field
Native speaker of: Polish
PRO pts in category: 46

Peer comments on this answer (and responses from the answerer)
neutral  anglista: =EXTRAORDINARY ITEMS?
4 hrs
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12 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
trop nr 2 + exempla


Explanation:
zajrzyj


    Reference: http://www.dspg.com/corpinfo/invest/1997ar/note8.htm
anglista
Local time: 12:08
Works in field
Native speaker of: Polish
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