| Subject | German | English |
| abbr. | Chief Operating Officer | COO |
| fin. | Net Operating Profit After Taxes | net operating profit after tax |
| law | Operating-Leasing | operational lease |
| IMF. | Operating-Leasing | operating leasing |
| IMF. | Operating-Leasing | operational leasing |
| econ. | Operating-Leasing | operating leasing (kurzfristiges Leasinggeschäft) |
| econ. | Operating-Leasing | operating lease (der Vertrag kann unter Einhaltung einer bestimmten Frist gekündigt werden) |
| law | Operating-Leasing | lease of operating facilities |
| account. | Operating-Leasingverhältnis | operating lease |