Résultat courant

English translation: profit (loss) from ordinary activities

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:Résultat courant
English translation:profit (loss) from ordinary activities
Entered by: Anne Greaves

10:27 Nov 20, 2020
French to English translations [PRO]
Bus/Financial - Business/Commerce (general) / Financial Statement
French term or phrase: Résultat courant
Hello all,
This term comes from a financial statement. It appears first as résultat courant then later as résultat courant avant impôts, which I have translated as "profit before tax". I'm just wondering if they are the same things. Grateful for any help!
Anne Greaves
United Kingdom
Local time: 15:04
profit (loss) from ordinary activities
Explanation:
This is a commonly occurring term in French financial statements, for which there is no "official" or standard English equivalent. Breaking it down:

- "Résultat" means profit or loss: profit if it's positive, loss if it's negative. (Note: you should only use "result" if you want to look like you're a very green translator who doesn't have a clue about financial statements in English.)

For "résultat courant avant impôts", I would simply use "profit (loss) from ordinary activities before tax". (Financial statements

- "Courant" means the profit/loss in question is derived from ongoing or recurring operations/activities, as opposed to one-off/non-recurring ones. These are often referred to in English as "ordinary activities".

For "résultat courant avant impôts", I would simply use "profit (loss) from ordinary activities before tax". (Formal financial statements tend to use "before tax" and "after tax" rather than "pre-tax" and "post-tax".)

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Note added at 7 hrs (2020-11-20 17:30:42 GMT)
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Just noticed that part of the final paragraph of my answer has been repeated earlier in the post. No idea how that happened! (And, of course, once an answer has been posted, you can't edit it.)
Selected response from:

Rob Grayson
United Kingdom
Local time: 15:04
Grading comment
Thanks for your help!
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +6profit (loss) from ordinary activities
Rob Grayson
4 -1Pre-tax profit
AKAH OKWEN ARNOLD FLORENT
4 -1NET results from ordinary activities
SafeTex
3 -1gross profit
Bashiqa
3 -1Currant State of Business
Verginia Ophof
4 -2profit or loss (UK) EBIT (US)
Francois Boye
3 -1a current result
Lisa Rosengard


Discussion entries: 9





  

Answers


4 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): -1
gross profit


Explanation:
Not my specialty so only medium.

Bashiqa
France
Local time: 16:04
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 66

Peer comments on this answer (and responses from the answerer)
disagree  Rob Grayson: Dead wrong, I'm afraid.
19 mins
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7 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
Pre-tax profit


Explanation:
The two terms actually refer to the same thing and it would be better you use Pre-tax profit.

AKAH OKWEN ARNOLD FLORENT
Cameroon
Local time: 16:04
Works in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 16

Peer comments on this answer (and responses from the answerer)
disagree  Rob Grayson: Your answer completely disregards the word "courant".
17 mins
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2 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): -1
Currant State of Business


Explanation:
suggestion

Example sentence(s):
  • Current State and Business

    https://businessexcelleration.com/phase-i-define-the-current-state-and-business-as-usual-outcomes/
Verginia Ophof
Belize
Local time: 09:04
Specializes in field
Native speaker of: English
PRO pts in category: 48

Peer comments on this answer (and responses from the answerer)
neutral  Suzie Withers: This is not relevant to a financial statement, your reference is about business transformation, not financial results
1 hr

disagree  Rob Grayson: Completely wrong in this context
3 hrs
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23 mins   confidence: Answerer confidence 5/5 peer agreement (net): +6
profit (loss) from ordinary activities


Explanation:
This is a commonly occurring term in French financial statements, for which there is no "official" or standard English equivalent. Breaking it down:

- "Résultat" means profit or loss: profit if it's positive, loss if it's negative. (Note: you should only use "result" if you want to look like you're a very green translator who doesn't have a clue about financial statements in English.)

For "résultat courant avant impôts", I would simply use "profit (loss) from ordinary activities before tax". (Financial statements

- "Courant" means the profit/loss in question is derived from ongoing or recurring operations/activities, as opposed to one-off/non-recurring ones. These are often referred to in English as "ordinary activities".

For "résultat courant avant impôts", I would simply use "profit (loss) from ordinary activities before tax". (Formal financial statements tend to use "before tax" and "after tax" rather than "pre-tax" and "post-tax".)

--------------------------------------------------
Note added at 7 hrs (2020-11-20 17:30:42 GMT)
--------------------------------------------------

Just noticed that part of the final paragraph of my answer has been repeated earlier in the post. No idea how that happened! (And, of course, once an answer has been posted, you can't edit it.)

Rob Grayson
United Kingdom
Local time: 15:04
Specializes in field
Native speaker of: English
PRO pts in category: 444
Grading comment
Thanks for your help!

Peer comments on this answer (and responses from the answerer)
agree  Adrian MM.: https://www.proz.com/kudoz/french-to-english/finance-general...
29 mins
  -> Charlie's answer to that particular question is incomplete IMO, but it does at least get the "courant" bit right :)

agree  writeaway
4 hrs

agree  philgoddard: What a good explanation.
5 hrs

agree  Steve Robbie: Another good explanation. Ideally you should write either "profit" or "loss" to match the figures you are referring to, and only use "profit (loss)" in a table that discloses one of each. As Rob says, avoid "result" unless you want to look clueless.
5 hrs
  -> Ideally, perhaps, though many financial statements routinely use "profit (loss)" for consistency :)

agree  Suzie Withers
6 hrs

disagree  Francois Boye: this is not an accounting concept one can read in a firm's books
9 hrs
  -> Great argument there, François

agree  Rachel Fell
1 day 4 hrs

agree  Germaine
4 days
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9 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -2
profit or loss (UK) EBIT (US)


Explanation:

EBIT = Earnings before interest and taxes

https://www.investopedia.com/terms/p/plstatement.asp

https://www.investopedia.com/terms/e/ebit.asp#:~:text=Earnin...



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Note added at 10 hrs (2020-11-20 20:56:59 GMT)
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https://debitoor.fr/termes-comptables/resultat-courant-avant...

Francois Boye
United States
Local time: 11:04
Specializes in field
Native speaker of: Native in FrenchFrench
PRO pts in category: 102

Peer comments on this answer (and responses from the answerer)
neutral  Adrian MM.: current earnings +/- might have worked https://www.linguee.fr/anglais-francais/traduction/current e...
18 mins
  -> EBIT is an American concept. There is no Current EBIT in US accounting.

disagree  Rob Grayson: Your answer is still wrong
1 hr
  -> a statement without proof is null and void

disagree  SafeTex: EBIT includes nearly all operations while here, the meaning is much more limited in French
1 day 21 hrs
  -> Any evidence, Sir?
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23 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): -1
NET results from ordinary activities


Explanation:
Hello

I think you have to say NET to distinguish it from "Le résultat courant, ou résultat courant avant impôts (RCAI)" pointed out by Suzie and confirmed by my own database

I agree with "ordinary activities" (Rob) as the websites all say "sans prendre en compte les éléments exceptionnels (ex: les charges exceptionnelles comme le licenciement)" or words to that effect.





    https://fr.wikipedia.org/wiki/R%C3%A9sultat_courant
    https://www.l-expert-comptable.com/a/51956-le-resultat-courant-avant-impot.html
SafeTex
France
Local time: 16:04
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 47

Peer comments on this answer (and responses from the answerer)
neutral  Rob Grayson: "Results"? Seriously? // Not in my professional judgement and experience it isn't, but whatever // Why anyone would find "profit (loss)" clumsy is beyond me; it's standard terminology in the field.
2 hrs
  -> Yeah. It's fine here and less clumsy than "profit (loss)".

disagree  Francois Boye: this is not an accounting concept one can read in a firm's books
1 day 7 hrs
  -> the question is "business/financial" and "financial statement" if you can read English

neutral  Germaine: It's not fine: vous révélez que vous n'avez jamais lu d'états financiers.
2 days 6 hrs
  -> n'importe quoi mais on est habitué dans ce groupe.
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1 day 12 hrs   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): -1
a current result


Explanation:
a current income
an ordinary result
an operating result


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Note added at 3 days 13 hrs (2020-11-23 23:53:07 GMT)
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More specifically relevant to financial statements a suggested translation could be
'an up-to-date account balance before tax deductions'.
With business accounts this could include profit (and / or loss?), possibly assets (and liabilities?) also.
Nonetheless, with no other specific information on the nature of the account statement or business position relative to profits or losses, it's not unrealistic to consider a
'statement of income before tax deductions',
as well as a profit value before tax.

https://www.linguee.com/french-english/translation/un résult...


Lisa Rosengard
United Kingdom
Local time: 15:04
Native speaker of: English
PRO pts in category: 4

Peer comments on this answer (and responses from the answerer)
disagree  Rob Grayson: Sorry Lisa but this seems to be a wild guess, and as such is, unsurprisingly, dead wrong.
2 days 15 hrs
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