| Subject | Spanish | English |
| tech., industr., construct. | bobina merma | side-run |
| ed. | merma de la población escolar | educational wastage |
| agric. | merma de malteo | malting loss |
| agric. | merma de peso | weight loss |
| agric. | merma de peso | loss in weight |
| econ., agric. | merma del valor comercial | commodity drain |
| econ., agric. | merma del valor comercial | commercial drain |
| ed. | merma escolar | school wastage |
| forestr. | merma forestal | fellings |
| forestr. | merma forestal | wood drain |
| tech., industr., construct. | merma húmeda | wet broke |
| industr., construct. | merma invisible | sinkage |
| agric., industr., construct. | merma por defectos | defect deduction |
| agric., industr., construct. | merma por defectos | allowance for fault |
| agric., industr., construct. | merma por defectos | allowance for defect |
| tech., industr., construct. | merma seca | dry broke |
| agric., mech.eng. | mermas de cámara | cooling loss |
| agric. | mermas de transporte | transport loss |
| fin. | mermas del inventario | inventory shrinkage |
| transp. | mermas en ruta | loss in weight during transit |
| transp. | mermas en ruta | wastage |
| transp. | mermas en ruta | loss en route |
| transp. | mermas naturales | loss in weight during transit |
| agric. | mermas por fermentación | losses at ensilage |
| industr., construct. | pasta de merma | pulped broke |
| insur. | seguro contra mermas normales de la mercancía durante su transporte | out-turn insurance |
