ふくまれる
fukumareru

Ichidan Verb

1. to be included; to be composed of; to be comprised of

Intransitive
貸借 たいしゃく対照 たいしょう ひょうにはどんなものが ふくまれるのでしょうか。
taishakutaishōhyōniwa donna monoga fukumareru nodeshōka.
What's included in the balance sheet?