Polymer bile acid resorption inhibitors with simultaneous bile acid adsorbing effect are disclosed, as well as a process for preparing the same, medicaments which contain these compounds and their use. Vinyl copolymers are disclosed which contain units of formula (I), in which R to R , d, e, f, H, L, A, Y, Z and B have the meanings indicated in the description. Also disclosed is a process for preparing the same. These compounds are suitable for treating lipid metabolism disturbances.