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| English | Russian |
| reporting currency unit | валюта отчётности (A currency unit that is used to record the financial consequences of accounting events and to prepare and report ancillary financial statements) |
| reporting unit | блок отчёта (" Any unit or "box" within the reporting tree.") |
| reporting unit | элемент аналитической структуры (" Any unit or "box" within the reporting tree.") |