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| Subject | Russian | English |
| account. | Долгосрочные активы, предназначенные для продажи, и прекращённая деятельность | Non-current Assets Held for Sale and Discontinued Operations (IFRS 5 russiangirl) |
| gen. | долгосрочный актив для продажи | held-for-sale asset (Held-for-sale assets are not depreciated – however, they are subject to impairment charge. Alexander Demidov) |
| gen. | долгосрочный актив для продажи | held for sale asset (Held for sale assets are long -lived assets for which a company has a concrete plan to dispose of the asset by sale. They are carried on balance sheet at the lower of carrying value or fair value and no depreciation is charged on them.  xplaind.com Alexander Demidov) |