| Subject | English | German |
| comp., MS | reporting currency unit | Einheit der Berichtswährung (A currency unit that is used to record the financial consequences of accounting events and to prepare and report ancillary financial statements) |
| comp., MS | reporting unit | Berichtseinheit (" Any unit or "box" within the reporting tree.") |
| stat. | reporting unit | statistische Einheit |
| stat. | reporting unit | Erhebungseinheit |
| gen. | reporting unit | Meldeeinheit |