Глоссарий

O

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Objectivity

Obligating event

Obligation

Observation

Obsolescence

Occurrence

Occurrence risk

Off-balance-sheet item

Offset

Oil and gas in place

Oil and gas lease

Oil and gas reserves

On account

On-balance-sheet item

Onerous contract

Opening balance

Operating activity

Operating costs

Operating cycle

Operating expenses

Operating income

Operating lease

Operating profit

Opinion

Option

Option to acquire acreage

Option to acquire mineral rights

Ordinary activities

Ordinary share

Ore body

Ore reserve

Originated loans and receivables

Other auditor

Overlift (overtake, overproduction)

Owner-occupied property


O

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