Spanish to English Bus/Financial Accounting

Taken from a Spanish accounting manual. This particular section dictates how exchange rate hedging transactions should be disclosed in the financial statements:

Los derechos y obligaciones derivados de la formalización de contratos de cobertura formalizados con la filial y con las entidades bancarias se registrarán mediante *asientos de orden*.

Not a popular hit on google. Order entry exists, but I'm not convinced it's right here.

Any help appreciated!