 |
| Russian | English |
| консолидированный счёт прибылей и убытков | consolidated profit-and-loss account |
| отражённый на счёте прибылей и убытков | reported in the profit and loss account (Profits or losses arising from these disposals are to be reported in the profit and loss account. Alexander Demidov) |
| оцениваемый по справедливой стоимости через счёт прибылей и убытков | measured at fair value through the profit and loss account (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) |
| оцениваемый по справедливой стоимости через счёт прибылей и убытков | measured at fair value through the profit and loss account (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) |
| резерв по счёту прибылей и убытков | profit and loss reserve |
| Сводный счёт прибылей и убытков | Income Summary Account |