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umorzenie udziałów

English translation: cancellation of shares, (czesto w drodze) redemption of shares

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GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Polish term or phrase:umorzenie udziałów
English translation:cancellation of shares, (czesto w drodze) redemption of shares
Entered by: Jacek Krankowski
Options:
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15:38 Mar 28, 2002
Polish to English translations [PRO]
Bus/Financial
Polish term or phrase: umorzenie udziałów
Udziały mogą być umarzane przez podjęcie uchwały określającej szczegółowe warunki umorzenia.

Amortization czyli remission? Albo coś jeszcze innego może?
bochkor
Local time: 18:11
Bron Boze!
Explanation:
redemption of shares

(chociazby Slownik terminologii prawniczej, Malkiewicz)

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Note added at 2002-03-28 16:46:12 (GMT) Post-grading
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Pewne nieporozumienie bierze sie stad, ze \"redemption\", ktore doslownie znaczy \"skup wlasnych udzialow/akcji przez spolke\", w Polsce musi prowadzic do ich \"umorzenia\", w zwiazku z czym slowa te w praktyce utozsamily sie. Redemption nie jest jednak jedynym sposobem umarzania. Dla scislosci uzupelniam wpis do Glosariusza.
Selected response from:

Jacek Krankowski
Grading comment
Dziękuję Wam bardzo!
4 KudoZ points were awarded for this answer

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Summary of answers provided
5 -1depreciation is also a possibility but I like amortization here.
Lota
4 -1Bron Boze!Jacek Krankowski
4 -2depreciationAgnieszka Szotek


  

Answers


7 mins   confidence: Answerer confidence 5/5 peer agreement (net): -1
depreciation is also a possibility but I like amortization here.


Explanation:
depreciation comes from a dictionary of accounting that I have (by Eljasiak).

Lota
United States
Local time: 15:11
Native speaker of: Native in EnglishEnglish, Native in PolishPolish
PRO pts in pair: 839

Peer comments on this answer (and responses from the answerer)
disagree  Jacek Krankowski: amortization of shares=19,redemption of shares=5710 hits on Google. I see the latter 100% of time.
12 mins
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15 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
Bron Boze!


Explanation:
redemption of shares

(chociazby Slownik terminologii prawniczej, Malkiewicz)

--------------------------------------------------
Note added at 2002-03-28 16:46:12 (GMT) Post-grading
--------------------------------------------------

Pewne nieporozumienie bierze sie stad, ze \"redemption\", ktore doslownie znaczy \"skup wlasnych udzialow/akcji przez spolke\", w Polsce musi prowadzic do ich \"umorzenia\", w zwiazku z czym slowa te w praktyce utozsamily sie. Redemption nie jest jednak jedynym sposobem umarzania. Dla scislosci uzupelniam wpis do Glosariusza.

Jacek Krankowski
PRO pts in pair: 1633
Grading comment
Dziękuję Wam bardzo!

Peer comments on this answer (and responses from the answerer)
disagree  Agnieszka Szotek: following PriceWatershouseCoopers' Compendium Redemption = the repayment of debt usually associated with bonds, debentures or preferred shares
26 mins
  -> What's the problem? Since shares do represent company's debt towards shareholders, their redemption equals repayment of that debt.
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33 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -2
depreciation


Explanation:
for capital related items
amortization for assets

umorzenie it is depreciation of value when amortization it is provision for the repayment of debt by means of accumulating a `sinking fund; discharging of a debt

source
PriceWaterhouseCoopers - Compendium
The Penguin Dictionary of Economics
The Macmillan Encyclopedia 2001


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Note added at 2002-03-28 17:20:33 (GMT) Post-grading
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I remembered checking this phrase at the English - Polish Business Dictionary by Monika Woytowicz--Neyman, R. Kozierkiewicz, M. Puławski some time ago and under depreciation one can find depreciation of capital = deprecjacja / umorzenie kapitału.

Agnieszka Szotek
Local time: 00:11
PRO pts in pair: 43

Peer comments on this answer (and responses from the answerer)
disagree  Jacek Krankowski: Please! Shares/capital are not assets you could depreciate/amortize, but liabilities! See balance sheet abc in Kompendium pp.29,287 (1999 ed.). See also my reply to your disagree above + the note I added to my answer.
49 mins
  -> Seems you are right I rechecked my sources. And iternet sources for depreciation.

disagree  cquest: redemption
4455 days
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