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