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| Russian | English |
| доходы по финансовым вложениям | return on investment (the amount of profit, before tax and after depreciation, from an investment made, usually expressed as a percentage of the original total cost invested. Abbr.: ROI. RHWD Alexander Demidov) |
| резерв под обесценение финансовых вложений | investment depreciation reserve (Alexander Demidov) |
| учёт финансовых вложений | investment account |