Я сама перевела эти предложения, но так, что мне просто стыдно их представить на всеобщее обозрение. И самое ужастное, что в предложениях нет ничего страшного ((

1. Construction in progress is reviewed regularly to determine whether its carrying value is fairly stated and whether appropriate provision for impairment is made.

2. The estimates presented in the financial statements are not necessarily indicative of the amounts the Company could realize in a market exchange from the sale of after initial recognition its full holdings of a particular instrument.

1. Проводится регулярная (пере)оценка объектов незавершенного строительства в целях корректировки балансовой стоимости до справедливой (стоимости) и обеспечения создания соответствующих/адекватных резервов под обесценение.

Над вторым надо подумать.

вот весь абзац:
Fair value of financial instruments - Financial instruments are initially measured at cost, which is the fair value of the consideration given or receivable for them, including transaction costs. Estimation of fair values of financial instruments is made in accordance with the requirements of IAS No. 32 "Financial Instruments: disclosure and presentation" and IAS 39 "Financial instruments: Recognition and Measurement". As no readily available market exists for a large part of the Company's financial instruments, judgment is necessary in arriving at fair value, based on current economic conditions and specific risks attributable to the instrument. The estimates presented in the financial statements are not necessarily indicative of the amounts the Company could realize in a market exchange from the sale of after initial recognition its full holdings of a particular instrument.

Спасибо, что откликнулись