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Glossary entry

French term or phrase:

Résultat courant

English translation:

profit (loss) from ordinary activities

Added to glossary by Anne Greaves
Nov 20, 2020 10:27
3 yrs ago
91 viewers *
French term

Résultat courant

French to English Bus/Financial Business/Commerce (general) Financial Statement
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!
Proposed translations (English)
5 +6 profit (loss) from ordinary activities
4 -1 Pre-tax profit
4 -1 NET results from ordinary activities
3 -1 gross profit
3 -1 Currant State of Business
4 -2 profit or loss (UK) EBIT (US)
3 -1 a current result

Discussion

Rob Grayson Nov 25, 2020:
@François Yes, that's how it's calculated. Which doesn't directly help with how best it should be rendered in English.
Francois Boye Nov 24, 2020:
Le résultat courant:

https://debitoor.fr/termes-comptables/resultat-courant-avant...
Anne Greaves (asker) Nov 24, 2020:
Thanks Rob.
Rob Grayson Nov 24, 2020:
@Anne As noted in my answer, "avant impôt" is simply "before tax".
Anne Greaves (asker) Nov 24, 2020:
Thanks to all for input and sorry for lack of engagement have been rather inundated! Still not sure about the difference between résultat courant and résultat courant avant impôt.
Germaine Nov 24, 2020:
Rob, Oui, j'ai vu ça aussi en explorant le sujet après avoir lu vos commentaires et je suis tout à fait d'accord avec votre point de vue. Par ailleurs, considérant votre expérience, je suis bien prête à croire que je suis tombée sur des "exceptions" (pour être polie) pour ce qui est du contexte nord-américain. Merci, Rob.
Rob Grayson Nov 24, 2020:
@Germaine C'est la première fois que je rencontre cette interprétation, que je trouve surprenante.

Selon Wikipédia :

"Le résultat courant, ou résultat courant avant impôts (RCAI) d'une société est, en comptabilité au niveau des pratiques continentales européennes, la somme du résultat d'exploitation et du résultat financier qu'elle a dégagé sur un exercice comptable.

Il ne prend donc en compte ni le résultat sur éléments exceptionnels, ni la participation des salariés aux résultats de l'entreprise, ni les impôts sur les bénéfices.

Cette activité se traduit par des opérations de gestion courante qui sont bien distinctes des opérations exceptionnelles."
Germaine Nov 22, 2020:
Rob, Selon mon expérience (IFRS et PCGR canadiens), résultat courant = profit (loss) for the period tandis que profit or loss from ordinary activities = résultat net des activités ordinaires. J'hésiterais à "étendre" cette dernière expression s'il s'agit d'états financiers dressés selon les IFRS, peut-être moins s'il s'agit d'états financiers des États-Unis, mais quand même.


Suzie Withers Nov 20, 2020:
Does this help? https://www.l-expert-comptable.com/a/51956-le-resultat-coura...

This article suggests that "résultat courant" on its own is the figure after tax. Do you have figures on your document that would back this up?

From the article:

Le résultat courant avant impôts permet également de calculer le résultat courant de l’entreprise (après impôts).

Résultat courant (RC) = Résultat courant avant impôts (RCAI) – Impôts sur les bénéfices calculés sur le RCAI

Proposed translations

+6
23 mins
Selected

profit (loss) from ordinary activities

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.)
Peer comment(s):
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
Something went wrong...
4 KudoZ points awarded for this answer. Comment: "Thanks for your help!"
-1
4 mins

gross profit

Not my specialty so only medium.
Peer comment(s):
disagree Rob Grayson : Dead wrong, I'm afraid.
19 mins
Something went wrong...
-1
7 mins

Pre-tax profit

The two terms actually refer to the same thing and it would be better you use Pre-tax profit.
Peer comment(s):
disagree Rob Grayson : Your answer completely disregards the word "courant".
17 mins
Something went wrong...
-1
2 hrs

Currant State of Business

suggestion
Example sentence:

Current State and Business

Reference:

https://businessexcelleration.com/phase-i-define-the-current-state-and-business-as-usual-outcomes/

Peer comment(s):
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
Something went wrong...
-2
9 hrs

profit or loss (UK) EBIT (US)


EBIT = Earnings before interest and taxes

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

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



--------------------------------------------------
Note added at 10 hrs (2020-11-20 20:56:59 GMT)
--------------------------------------------------

https://debitoor.fr/termes-comptables/resultat-courant-avant...
Peer comment(s):
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?
Something went wrong...
-1
23 hrs

NET results from ordinary activities

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.


Reference:

https://fr.wikipedia.org/wiki/R%C3%A9sultat_courant

https://www.l-expert-comptable.com/a/51956-le-resultat-courant-avant-impot.html

Peer comment(s):
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.
Something went wrong...
-1
1 day 12 hrs

a current result

a current income
an ordinary result
an operating result


--------------------------------------------------
Note added at 3 days 13 hrs (2020-11-23 23:53:07 GMT)
--------------------------------------------------

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...
Peer comment(s):
disagree Rob Grayson : Sorry Lisa but this seems to be a wild guess, and as such is, unsurprisingly, dead wrong.
2 days 15 hrs
Something went wrong...
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