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| Russian | English |
| курсовая разница | exchange rate adjustment (A modification to a converted monetary amount when the exchange rate between the quotation unit and the base unit change) |
| курсовая разница | exchange adjustment (The process of recalculating an account balance to reflect a change in the exchange rate for transactions in foreign currencies. The transaction gain or loss is considered unrealized if the adjustment is calculated for reporting purposes alone, and realized if the debt is paid or the revenue is received) |