Русско-англо-русский юридический словарь

In U.S. criminal law, necessity may be either a possible justification or an exculpation for breaking the law. Defendants seeking to rely on this defense argue that they should not be held liable for their actions as a crime because their conduct was necessary to prevent some greater harm and when that conduct is not excused under some other more specific provision of law such as self defense. (Wikipedia)

legal entity. An association, corporation, partnership, proprietorship, trust, or individual that has legal standing in the eyes of law. A legal entity has legal capacity to enter into agreements or contracts, assume obligations, incur and pay debts, sue and be sued in its own right, and to be held responsible for its actions. (BusinessDictionary)

Non-current assets are assets which represent a longer-term investment and cannot be converted into cash quickly. They are likely to be held by a company for more than a year.

Examples of non-current assets include land, property, investments in other companies, machinery and equipment. Intangible assets such as branding, trademarks, intellectual property and goodwill would also be considered non-current assets. (en.tradimo.com)

"banking book. An accounting book that includes all securities that are not actively traded by the institution, that are meant to be held until they mature. ()