Going through the [list of economies that currently use the dollar](http://en.wikipedia.org/wiki/Dollar#Economies_that_use_a_dollar), all of them list cents as a fractional unit. In [Hong Kong](http://en.wikipedia.org/wiki/Hong_Kong_dollar) and [Taiwan](http://en.wikipedia.org/wiki/New_Taiwan_Dollar), the 1/100 fractional unit is still called a cent, but it's no longer in circulation in coin form and only finds use in financial markets or electronic payments. In countries like [Malaysia](http://en.wikipedia.org/wiki/Malaysian_ringgit), the word "sen" is used as the translation of the word "cent", even though the word for the actual currency, "ringgit", *isn't* a translation of the word "dollar". A similar situation occurs in Panama. The local currency is called the [balboa](http://en.wikipedia.org/wiki/Panamanian_balboa), and it's priced on par (1:1) with the US dollar. US banknotes are also accepted as legal tender, and Panamanians sometimes use the terms balboa/dollar interchangeably. The 1/100 subdivision of the balboa is the centésimo, which is merely a translation of cent. Like Malaysia, the fractional unit is called "cent" (or a translation) but the main unit *isn't* merely a translation of the word "dollar." On a historical note, the [Spanish Dollar](http://en.wikipedia.org/wiki/Spanish_dollar) was subdivided into 8 *reales* in order to match the German thaler (the word that forms the basis for the English word "dollar").