| English | eng-000 |
| off-balance-sheet item | |
| Deutsch | deu-000 | bilanzunwirksamer Posten |
| English | eng-000 | below-the-line item |
| English | eng-000 | off-balance-sheet account |
| français | fra-000 | poste hors bilan |
| русский | rus-000 | забалансовая статья |
| español | spa-000 | partida complementaria |
| español | spa-000 | partida extraordinaria |
| español | spa-000 | partida no incluida en el balance general |