balances and fair value estimations of financial instruments account.

[LenaK1]

как пункт финансового отчета

Как бы здесь "balances" перевести.
Контекст:
the difference between the balance sheet balance and fair value balances may not be realized, because in the majority of cases, it is likely that the financial instrument will be held until redemption. Due to all these factors, it should be emphasized that the data included in this note is insufficient to indicate the value of the Group as a going concern.