Terms for subject General containing profit and loss account

English	Russian
consolidated profit-and-loss account	консолидированный счёт прибылей и убытков
measured at fair value through the profit and loss account	оцениваемый по справедливой стоимости через счёт прибылей и убытков (Under FRS102, equities are normally required to be measured at fair value through the profit and loss account and only at cost in limited circumstances. Alexander Demidov)
measured at fair value through the profit and loss account	оцениваемый по справедливой стоимости через счёт прибылей и убытков (Under FRS102, equities are normally required to be measured at fair value through the profit and loss account and only at cost in limited circumstances. Alexander Demidov)
reported in the profit and loss account	отражённый на счёте прибылей и убытков (Profits or losses arising from these disposals are to be reported in the profit and loss account. Alexander Demidov)