Russian translation: продолжают отражаться по балансовой/учетной стоимости
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20:16 Jan 14, 2008
English to Russian translations [PRO] Law/Patents - Law: Taxation & Customs
English term or phrase:continue to be carried at their accounting value
Virtually all of the Member States thus have provisions which allow the taxation of capital gains to be deferred until they are realized (usually on condition that the entrepreneur undertakes to hold on to the securities received in exchange for the capital contributed to the new entity and that the assets transferred continue to be carried at their accounting value in the new entity's books)