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| memorandum item; off-balance-sheet account; off-balance-sheet item | |||
| below-line account (государственного бюджета) | |||
| below-the-line item | |||
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| off-balance-sheet items (Lavrov) | |||
| off balance sheet arrangements (Ying) | |||
| below-line accounts (государственного бюджета) | |||
| забалансовая статья: 8 phrases in 4 subjects |
| Accounting | 2 |
| British usage, not spelling | 4 |
| Economy | 1 |
| Insurance | 1 |