The phrase refers to the Russian accounting document "акт сверки взаиморасчетов" (reconciliation statement) and likely the phrase "акт сверки оборотов" (statement of turnover reconciliation).
: Referred to as "взаимные расчеты". akt vyverki ob
When writing an essay on this topic, use these precise terms to maintain a formal tone: The phrase refers to the Russian accounting document
: The official translation for "акт сверки". akt vyverki ob
: The formal word for debt/задолженность often used in these legal documents. Useful Phrases for an Accounting Essay