| Subject | English | Spanish |
| market. | suspense accounts and unrealised exchange differences | cuentas transitorias o de espera |
| account. | unrealised capital gains | ganancias de capital no realizadas |
| fin., account. | unrealised gain | ganancias no realizadas |
| fin., account. | unrealised gain | plusvalía latente |
| fin., account. | unrealised gain | plusvalía no realizada |
| insur., busin., labor.org. | unrealised gains and losses in life insurance business | beneficios y pérdidas no realizados en las operaciones de seguro de vida |
| insur., busin., labor.org. | unrealised gains on investments | beneficios no realizados de inversiones |
| fin. | unrealised loss | pérdida no realizada |
| insur., busin., labor.org. | unrealised losses on investments | pérdidas no realizadas de inversiones |
| busin., labor.org., account. | unrealised losses on investments | minusvalías no realizadas de las inversiones |