Arabic to English Law/Patents Accounting Financial statement - Yemen

This term, along with فروق, appears often in these Yemeni financial statements. Any idea what would be the English accounting term for that? Literally, that would mean "difference(s)" or "margins" or "spreads," but I don't usually see the term "difference(s)" used so extensively in financial statements, and I don't think the other terms apply in the below contexts. Anyway, the document pertains to an analysis by the Yemeni Tax Department of a company's tax return. Here are a few examples examples under the title:

2010 أسس المحاسبة لضريبة الأرباح التجارية لعام

فارق ايرادات المستخدم من كروت الشحن
فارق الزيادة في المصروفات المدفوعة للمؤسسة
فارق خسارة سنوات سابقة
فروق ضريبة المرتبات والأجور
خسائر فروق عملات أجنبية بمبلغ 7 ملايين دولار
فارق الرسوم المدفوعة للمؤسسة والوزارة

I don't think I ever saw so many "farik" and "foorook" in a financial statement... Any (accounting/financial) clue as to what these فارق and فروق could mean in this case? Any constructive insight is most appreciated.