English to Polish Bus/Financial Accounting

Kontekst: noty do sprawozdania finansowego, punkt "Usuwanie z bilansu"

A financial asset (or, where applicable a part of a financial asset or part of a Company of similar financial asset) is derecognised when:
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- the Group retains the right to receive cash flows from the asset, but has assumed an obligation to pay them in full without material delay to a third party *under a “pass through” arrangement*

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