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| English | Russian |
| reported at fair value through profit or loss | отражаемый по справедливой стоимости через прибыль или убыток (Financial assets reported at fair value through profit or loss, showing separately (1) Those designated as such upon initial recognition; and (2) Those classified ... 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) |