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| English | Russian |
| lag behind | отставать от |
| lag coefficient | лаговый коэффициент |
| lag coefficient | коэффициент отставания |
| lag of expenditures behind receipts | временный лаг между расходами и доходами |
| lag period | период отставания ("Represents the period between the reporting date of the reporting unit and that of its foreign equity investee. The "lag" period cannot exceed three months." Метран) |