- transfers to Reserves
- отчисления в резервы
это также название одной из статей форм Отчета о прибылях и убытках (Profit and Loss Account formats)
Специализированный англо-русский словарь бухгалтерских терминов. А. В. Чмель, А. В. Андрюшин.
transfers to Reserves
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