Akt Vyverki Ob →
The phrase refers to the Russian accounting document "акт сверки взаиморасчетов" (reconciliation statement) and likely the phrase "акт сверки оборотов" (statement of turnover reconciliation).
: The official translation for "акт сверки". 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