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| as part of profit and loss (Alexander Demidov); as part of gains and losses (statement and recognized as part of gains and losses from investment securities. Alexander Demidov); as gains and losses (any gains or losses arising from financial derivatives contracts, as these are recognized as gains and losses on financial instruments Alexander Demidov) | |||
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| in profit and loss (Derivatives recognised on balance sheet at fair value with changes included in profit and loss. Alexander Demidov) | |||
| в составе прибылей и убытков: 2 phrases in 2 subjects |
| Accounting | 1 |
| Finances | 1 |