| Subject | English | Spanish |
| busin., labor.org. | affiliated undertaking | empresa asociada |
| busin., labor.org. | affiliated undertaking | empresa vinculada |
| busin., labor.org. | affiliated undertaking | sociedad participada |
| fin. | amounts owed by affiliated undertakings | cuentas por cobrar de empresas vinculadas |
| busin., labor.org. | associated or affiliated undertaking | empresa asociada o afiliada |
| fin., busin., labor.org. | claims, whether or not evidenced by certificates, on affiliated undertakings | créditos representados o no por un título, sobre empresas con las que la entidad tenga una relación de participación |
| insur., busin., labor.org. | debt securities issued by, and loans to, affiliated undertakings | obligaciones emitidas por empresas asociadas y préstamos a empresas asociadas |
| insur., busin., labor.org. | income from participating interest, with a separate indication of that derived from affiliated undertakings | ingresos procedentes de participaciones, con mención separada de los procedentes de empresas asociadas |
| busin., labor.org., account. | income from shares in affiliated undertakings | rendimientos de participaciones en empresas del grupo |
| insur., busin., labor.org. | investments in affiliated undertakings and participating interests | inversiones en empresas asociadas y participadas |
| fin. | loans to affiliated undertakings | préstamos a empresas vinculadas |
| fin. | revenues from affiliated undertakings | ingresos financieros de participaciones en empresas vinculadas |
| fin., busin., labor.org. | shares in affiliated undertakings | acciones en empresas asociadas |
| busin., labor.org., account. | value re-adjustments in respect of transferable securities ..., participating interests and shares in affiliated undertakings | rectificaciones de correcciones de valor en valores mobiliarios en participaciones incluidas las correspondientes en empresas del grupo |