English to Russian Bus/Financial Accounting

Из договора купли-продажи акций, раздел Post-closing Financial Adjustments:

In preparing the Closing Statement:

(a) the items and amounts to be included in the calculation of Debt, Cash and Working Capital for the purposes of the Closing Statement shall be identified by applying the relevant definition in Schedule XXX;

(b) in applying each such definition and the provisions of Part A of this Schedule XXX and determining which items and amounts are to be included in the Closing Statement, if and to the extent that the treatment or characterisation of the relevant item or amount or type or category of item or amount:

(i) is dealt with in the specific accounting treatments set out in Schedule XXX (the Specific Accounting Treatments), the relevant Specific Accounting Treatment(s) shall apply;

(ii) is not dealt with in the Specific Accounting Treatments but is dealt with in the accounting principles, policies, treatments, practices and categorisations that were used in the preparation of the Last Accounts (the Accounting Principles), the applicable Accounting Principle(s) shall apply; and

(iii) is not dealt with in either the Specific Accounting Treatments or the Accounting Principles, [RAS] shall apply.