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| Russian | English |
| переоцененные активы | appreciated assets (с повышенной стоимостью; Assets that have a higher market value than their basis or tax purpose value. Such assets would, if sold by an individual or non-charitable organization at a price higher than their basis, potentially generate a taxable capital gain – either long-term or short-term depending on the holding period) |
| переоцененные активы | overvalued assets (YelenaPestereva) |
| переоцененные активы (с повышенной стоимостью; Assets that have a higher market value than their basis or tax purpose value. Such assets would, if sold by an individual or non-charitable organization at a price higher than their basis, potentially generate a taxable capital gain | appreciated assets (either long-term or short-term depending on the holding period Метран) |
| переоцененные акции | overvalued shares (YelenaPestereva) |
| сильно переоцененный | vastly overvalued (Sergei Aprelikov) |