English to Russian Bus/Financial Finance (general) Bank Accounting Policy

Source context from Bank Accounting Policy: "4.3 All accounts of the GL defined as accounts having either debit or credit balance strictly, except of some accounts, like the foreign currency position or profit & loss accounts".

P.S. "... accounts having either debit or credit balance strictly...". Doesn't it seem that the sentence is having a word(s) missing?

Thanks!