| Russian | English |
| держать войска в резерве на случай контратаки | reserve the troops to meet a counter-attack |
| отчёт об уровне достаточности капитала, величине резервов на покрытие сомнительных ссуд и иных активов | statement of sufficiency of capital, amount of reserves for doubtful loans and other assets (Helga Tarasova) |
| распределение прибыли компании на дивиденды, пополнение резервов, налоги | appropriation |
| резерв затрат, времени на дополнительную деятельность или простои | activity allowance |
| резерв на истощение недр | depletion (на воспроизводство минерально-сырьевой базы Lavrov) |
| резерв на покрытие безнадёжных долгов | provision for bad and doubtful debts |
| Резерв на покрытие безнадёжных долгов | Allowance for uncollectible bad debt |
| резерв на покрытие долга | provision for debt (Dryuchina) |
| резерв на покрытие изменений обменного курса | foreign exchange translation reserve (Lavrov) |
| Резерв на покрытие потенциальных потерь и убытков | potential loss provision (Janice) |
| резерв на сомнительные долги | doubtful debt reserve (Also known as a bad debt reserve, this is a contra account listed within the current asset section of the balance sheet. The doubtful debt reserve holds a sum of money to allow a reduction in the accounts receivable ledger due to non-collection of debts. This can also be referred to as an allowance for bad debts. Once a doubtful debt becomes uncollectable, the amount will be written off. WK Alexander Demidov) |
| резерв на сомнительные долги | bad debt reserve (An account set aside by a company to account for and offset losses that arise as a result of defaults from futures loans. This figure may be calculated based on historical norms or other known information about the relative safety of the debt. Also known as a "loss reserve".  investopedia.com Alexander Demidov) |
| резерв на сомнительные долги | allowance for bad debts (Allowance for bad debts are amounts expected to be uncollected, but still with possibilities of being collected (when there is no other possibility for collection, they are considered uncollectible accounts). For example, if gross receivables are US$100,000 and the amount that is expected to remain uncollected is $5,000, net current asset section of balance sheet will be: Gross accounts receivable $100,000 Less: Allowance for bad debts $5,000 Net receivables $95,000. WK Alexander Demidov) |
| резерв на уплату налога | provision for tax |
| резерв "на чёрный день" | case dough |
| резерв под расходы на урегулирование убытков | loss adjustment reserve (of $50,000 for personal injury to the driver of the automobile, and a loss adjustment reserve of $10.000 for the expected cost of investigation and litigation. Alexander Demidov) |
| резервы в виде корректировок на поддержание капитала | capital maintenance adjustments |
| резервы на возможные потери | loss provisions (VictorMashkovtsev) |
| резервы на вознаграждения работников | provisions for employee benefits (VictorMashkovtsev) |
| резервы на оплату отпусков | provisions for vacation pay (snugbug) |
| резервы на покрытие предвидимых расходов и потерь | reserves for foreseeable expenditures and losses (ABelonogov) |
| формирование резерва на штрафы | fines provisioning (Fines provisioning dents Barclays' results, but investment bank holds its own. Alexander Demidov) |
| формирование резервов на возможные потери по ссудам | loan loss provisioning (Alexander Demidov) |
