kapitał zapasowy i kapitał rezerwowy

English translation: supplementary and reserve capital

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
Polish term or phrase:kapital zapasowy i kapital rezerwowy
English translation:supplementary and reserve capital
Entered by: Piotr Kurek

10:17 Nov 8, 2002
Polish to English translations [PRO]
Bus/Financial
Polish term or phrase: kapitał zapasowy i kapitał rezerwowy
plan kont
TranslateWithMe
Poland
Local time: 22:55
supplementary and reserve capital
Explanation:
The management board is obliged to call a general meeting of shareholders in order to adopt a resolution regarding the continued existence of the company, in cases where the balance sheet has shown a loss exceeding the amount of supplementary and reserve capital and one third of the share capital. In the event that the management board does not file for bankruptcy when it is required by the provisions of law, the members of the management board are criminally liable under article 483 of the Commercial Code.

z raportu Banku ¦wiatowego:
http://www.worldbank.org/ifa/rosc_cg_poland.html

Selected response from:

Piotr Kurek
Local time: 22:55
Grading comment
dziękuję
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +3supplementary and reserve capital
Piotr Kurek
5 +1capital reserves and accumulated reserves
Magda Dziadosz
5było http://www.proz.com/?sp=h&id=67554
makary
4supplementary capital and reserves
kingusia
4statutory reserve (tylko jesli SA) and reserve capital/fund
jerzykowo


  

Answers


26 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
supplementary capital and reserves


Explanation:
tak to jest

kingusia
Poland
Local time: 22:55
PRO pts in pair: 154
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52 mins   confidence: Answerer confidence 5/5 peer agreement (net): +1
capital reserves and accumulated reserves


Explanation:
wg. p.Collin, Slownik Rachunkowosci P.Collina

Magda Dziadosz
Poland
Local time: 22:55
Native speaker of: Native in PolishPolish
PRO pts in pair: 1120

Peer comments on this answer (and responses from the answerer)
agree  Lucyna Długołęcka
4141 days
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58 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +3
supplementary and reserve capital


Explanation:
The management board is obliged to call a general meeting of shareholders in order to adopt a resolution regarding the continued existence of the company, in cases where the balance sheet has shown a loss exceeding the amount of supplementary and reserve capital and one third of the share capital. In the event that the management board does not file for bankruptcy when it is required by the provisions of law, the members of the management board are criminally liable under article 483 of the Commercial Code.

z raportu Banku ¦wiatowego:
http://www.worldbank.org/ifa/rosc_cg_poland.html



Piotr Kurek
Local time: 22:55
PRO pts in pair: 1240
Grading comment
dziękuję

Peer comments on this answer (and responses from the answerer)
agree  Zarzycki: also in Commercial code
46 mins
  -> dziękuję

agree  Lucja Biel, Ph.D.: zdecydowanie tak!
1 day 13 hrs
  -> dziękuję

agree  Maciej Zimecki
4 days
  -> dziękuję
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9 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
statutory reserve (tylko jesli SA) and reserve capital/fund


Explanation:
"supplementary capital" tez jest OK, tyle ze to nie jest oryginalny koncept anglosaski, ale tlumaczenie. W polskich spolkach akcyjnych kapital zapasowy jest obowiazkowy (trzeba go tworzyc do pewnej wysokosci jak sie ma zyski), zeby w razie czego miec z czego pokryc strate (zabezpieczenie wierzycieli), a to oznacza dokladnie anglosaskie "statutory/legal reserve".

W polskich sp. z o.o. "kapital zapasowy" i "rezerwowy" to jest to samo (nie jest obowiazkowy), chyba ze ten rezerwowy pochodzi z jakiegos szczegolnego zrodla, np. przeszacowania majatku.

jerzykowo
PRO pts in pair: 5
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1 day 22 hrs   confidence: Answerer confidence 5/5
było http://www.proz.com/?sp=h&id=67554


Explanation:
http://www.proz.com/?sp=h&id=67554

makary
Local time: 22:55
Native speaker of: Native in PolishPolish
PRO pts in pair: 160
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