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| Russian | English |
| принимая во внимание тот факт, что прошло столько времени | given the amount of time that has passed (vatnik) |
| ставить перед совершившимся фактом | present with a fait |
| факт хозяйственной жизни | accounting event (An accounting event is a transaction that an accounting entity reports in its financial statements. Examples of an accounting event include the sale of goods, the purchase of raw materials, asset depreciation, and dividend payments to investors. sankozh) |