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ACCOUNTING AND FINANCIAL TERMS
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| Unallocated allowances, discounts, rebates (account 6098) | | | Rabais, remises et ristournes non affectés (compte 6098) |
| Uncalled capital | | | Capital non appelé |
| Underground and above ground level land (account 2113) | | | Sous-sols et sur-sols (compte 2113) |
| Underground level land | | | Sous-sols |
| Undeveloped land (account 2111) | | | Terrains nus (compte 2111) |
| Unidentifiable recoverable packaging (account 3265) | | | Emballages récupérables non identifiables (compte 3265) |
| Unlisted bonds (account 5065) | | | Obligations non cotés (compte 5065) |
| Unlisted shares (account 5035) | | | Actions non cotés (compte 5035) |
| Unmatured bills | | | Effets non échus |
| Unpaid capital | | | Capital non versé |
| Unrealized gains | | | Gains latents |
| Unrealized gains | | | Profits latents |
| Unrealized losses | | | Pertes latentes |
| URSSAF contributions (social security) (account 6451) | | | Cotisations à l'URSSAF (compte 6451) |
| Utilities (water, energy, ...) (account 6061) | | | Fournitures non stockables (eau, énergie, .) (compte 6061) |
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