| Subject | English | French |
| comp., MS, Canada | functional currency | devise fonctionnelle (The primary currency in which a company maintains its financial records. Typically the functional currency is the currency for the country/region where the company is located) |
| comp., MS | functional currency unit | devise fonctionnelle (A currency unit of a country/region in which a primary legal entity locates its business activities and in which it generates most of its revenue and expenses) |