财务风险披露中，有一个栏目是：

net financial liabilities/(assets) as at 31 Decmber 2008

less: net financial liabilities/(assets) denominated respective entities' functional currencies

add: firm commitments and highly probable forecast transactions in foreign currencies

金融货币是什么意思？分别填写什么金额？foreign currencies是什么概念？如几个子公司应该填什么类型的币种？以集团币种为确认还是分别以各个子公司的币种为主？

谢谢！