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оценивать по справедливой стоимости stresses
gen.	measure at fair value (for assets and liabilities that are measured at fair value on a recurring or non-recurring basis in the statement of financial position after initial recognition, the ... Alexander Demidov)
оценивать по справедливой стоимости
gen.	measure at fair value (for assets and liabilities that are measured at fair value on a recurring or non-recurring basis in the statement of financial position after initial recognition, the ... Alexander Demidov)