| Subject | English | Russian |
| busin. | fair value hierarchy | иерархия источников справедливой стоимости (Alexander Matytsin) |
| gen. | hierarchy of fair value measurement | иерархия оценки справедливой стоимости (Our concerns generally relate to the lower levels of the hierarchy of fair value measurement established in the ... Alexander Demidov) |
| gen. | levels of hierarchy of fair value measurement | уровни иерархии оценки справедливой стоимости (Level 1 Inputs: quoted (unadjusted) prices in active markets for identical assets or liabilities that the entity can assess at the measurement date. Level 2 Inputs: other than quoted prices (included within Level 1) that are observable for the asset or liability, either directly or indirectly. Level 3 Inputs: unobservable inputs for the asset or liability. Alexander Demidov) |