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| English | Russian |
| non-operating expenses | расходы по неосновной деятельности |
| non-operating income | внереализационные доходы (george fitzgerald) |
| non-operating income | внереализационный доход (The portion of an organization's income that is derived from activities not related to its core operations. Non-operating income would include such items as dividend income, profits (and losses) from investments, gains (or losses) incurred due to foreign exchange, asset write-downs and other non-operating revenues and expenses.  investopedia.com Alexander Demidov) |
| Non-operating Section | Неоперационная секция |