Terms for subject Accounting containing foreign

English	Spanish
assets/liabilities denominated in foreign currencies	activos/pasivos expresados en monedas extranjeras
denominated in foreign currencies	expresados en monedas extranjeras
foreign controlled financial auxiliaries	auxiliares financieros bajo control extranjero
foreign controlled insurance corporations and pension funds	empresas de seguro y fondos de pensiones bajo control extranjero
foreign controlled non-financial corporations	sociedades no financieras bajo control extranjero
foreign currencies	monedas extranjeras
liabilities denominated in foreign currencies	pasivos expresados en monedas extranjeras
other foreign controlled financial intermediaries, except insurance corporations and pension funds	otros intermediarios financieros, excepto las empresas de seguro y los fondos de pensiones, bajo control extranjero
other foreign controlled monetary financial institutions	otras instituciones financieras monetarias bajo control extranjero
reinvested earnings on direct foreign investment	beneficios reinvertidos de las inversiones directas del/en el exterior