| Subject | English | Spanish |
| comp., MS | functional currency | moneda funcional (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 | unidad de divisa funcional (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) |