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continuing involvement

Polish translation: zaangażowanie ciągłe

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)

English term or phrase:	continuing involvement
Polish translation:	zaangażowanie ciągłe
Entered by:	Ewa Dacko

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16:37 Jun 16, 2007

English to Polish translations [PRO]
Bus/Financial - Accounting / IAS/MSR

English term or phrase: continuing involvement

Dwa przykładowe zdania:

Financial guarantees, unless they are financial liabilities that arise when a transfer of a financial asset does not qualify for derecognition or is accounted for using the **continuing involvement** approach, shall be measured at the higher of:
- the amount that would be recognised in accordance with IAS 37 – Provisions, contingent liabilities and contingent assets;
- the amount initially recognised less, when appropriate, cumulative amortisation recognised in accordance with IAS 18 - Revenue.

In this case, reference should be made to the entity's **continuing involvement** in the transferred asset, i.e. the extent to which it is exposed to changes in the value of the transferred asset.

Ewa Dacko KudoZ activity Questions: 63 (6 open) (9 without valid answers) (3 closed without grading) Answers: 45
Local time: 16:52

zaangażowanie ciągłe

Explanation:
Nie znam zbyt dobrze polskiej terminologii, ale chyba skorzystalbym z analogii do "continuing operation".

Generalnie - chodzi o zaangażowanie długookresowe - coś jak np. zakup papierów wartościowych nie w celu odsprzedaży z zyskiem, a w celu zarządzania firmą lub czerpania zysków z dywidendy.