May 29, 2023 07:19
12 mos ago
35 viewers *
French term
le résultat financier est déficitaire
French to English
Bus/Financial
Accounting
(figures have been fiddled with)
"Au cours de l’exercice 2022, la Société a réalisé un chiffre d’affaires de 62.822.020 euros contre un chiffre d’affaires de 62.800.228 euros pour l’exercice précédent.
Le résultat d’exploitation est déficitaire de 28.242.222 euros contre un résultat également déficitaire de 20.260.946 euros pour l’exercice précédent.
Le résultat financier est déficitaire de 4.826.282 euros.
Il était déficitaire de 2.228.400 euros lors de l’exercice 2021.
Après prise en compte d’un résultat courant avant impôt déficitaire pour 20.099.806 euros, un résultat exceptionnel négatif de 4.820.489 euros ainsi qu’un montant d’impôts sur les sociétés de 206.626 euros, les comptes annuels de l’exercice clos le 31 décembre 2022 font apparaître une perte d’un montant de 28.200.669 euros, que nous vous proposons d’affecter au compte « primes d’émission »."
Found online: "Le résultat financier d'une entreprise désigne la différence entre ses produits financiers et ses charges financières."
I'm not too sure how to express this in English: I've tentatively put "The company posted a financial loss of xxx euros." But this really doesn't sound right.
"Au cours de l’exercice 2022, la Société a réalisé un chiffre d’affaires de 62.822.020 euros contre un chiffre d’affaires de 62.800.228 euros pour l’exercice précédent.
Le résultat d’exploitation est déficitaire de 28.242.222 euros contre un résultat également déficitaire de 20.260.946 euros pour l’exercice précédent.
Le résultat financier est déficitaire de 4.826.282 euros.
Il était déficitaire de 2.228.400 euros lors de l’exercice 2021.
Après prise en compte d’un résultat courant avant impôt déficitaire pour 20.099.806 euros, un résultat exceptionnel négatif de 4.820.489 euros ainsi qu’un montant d’impôts sur les sociétés de 206.626 euros, les comptes annuels de l’exercice clos le 31 décembre 2022 font apparaître une perte d’un montant de 28.200.669 euros, que nous vous proposons d’affecter au compte « primes d’émission »."
Found online: "Le résultat financier d'une entreprise désigne la différence entre ses produits financiers et ses charges financières."
I'm not too sure how to express this in English: I've tentatively put "The company posted a financial loss of xxx euros." But this really doesn't sound right.
Proposed translations
(English)
Proposed translations
+6
14 mins
Rob Grayson
United Kingdom
United Kingdom
Native in English
Specializes in field
United Kingdom
Related KudoZ points
:
156
Selected
net financial expense
You were nearly right except it's an expense, not a loss.
As the definition you found says, the "résultat financier" is the difference between financial income and financial expenses. As an item in an account or table it's generally referred to as "Net financial income/(expense)". In your text here I'd probably go with "The company recognised a net financial expense of…".
As the definition you found says, the "résultat financier" is the difference between financial income and financial expenses. As an item in an account or table it's generally referred to as "Net financial income/(expense)". In your text here I'd probably go with "The company recognised a net financial expense of…".
Note from asker:
| Thanks! |
Peer comment(s):
| agree |
philgoddard
: Or net cost of finance.
14 mins
|
|
Possibly, although in my experience "net financial expense" is overwhelmingly more common.
|
|
| neutral |
Andrew Bramhall
: not sure 'recognise' works here.
16 mins
|
|
Recognition is among the most basic of accounting concepts. See point 4, page 2 here: https://www.ifrs.org/content/dam/ifrs/meetings/2014/may/iasb...
|
|
| agree |
闫 丽丽
2 hrs
|
| agree |
Charlie Bavington
8 hrs
|
| agree |
Daryo
16 hrs
|
| neutral |
Francois Boye
:
This is a litteral translation. It does not specify how the 'résultat financier' is translated in an Anglo-American financial statement.
1 day 5 hrs
|
|
Literal or not (and as far as I can see it isn't at all), an accounting qualification, 11 years in banking and 17 years as a financial translator says it's a correct answer // I guess you didn't read my full answer
|
|
| agree |
writeaway
1 day 9 hrs
|
| agree |
Steve Robbie
1 day 9 hrs
|
4 KudoZ points awarded for this answer.
Comment: "Thanks"
-2
21 mins
Andrew Bramhall
United Kingdom
United Kingdom
Native in English
United Kingdom
Flair and accuracy tailored to your text
Native in: English 
Works in: Spanish to English, German to English
Operating profits returned a loss
The company generated sales of 62 million euros in the 2022 financial year, compared with 62 million (virtually identical figures) in the previous financial year. Operating profit showed a loss of 28,million,compared to a loss of 20 million for the previous financial year.
In other words, sales levels over the 2022 and 2021 mfinancial years were virtually identical , but operating losses were 8 million euros more in 2022 compared to 2021.
In other words, sales levels over the 2022 and 2021 mfinancial years were virtually identical , but operating losses were 8 million euros more in 2022 compared to 2021.
Peer comment(s):
| neutral |
philgoddard
: No, this is very wrong. It's about cost of finance, ie interest paid less interest received. Also, 'recognised' is standard terminology.
9 mins
|
|
Be that as it may, finance costs are a part of operating costs as much as any others.
|
|
| disagree |
Rob Grayson
: Nothing to do with operating profit // A ridiculous comment. It seems you don't understand the difference between "résultat d'exploitation" and "résultat financier". That's your problem, not mine.
11 mins
|
|
Yet again, an unsubstantiated personal opinion.
|
|
| disagree |
Daryo
: Definitely not. Operating "profits" (your wording, the correct one is "results") are mentioned **elsewhere** and they are a "negative = LOSS" of 28.242.222 euros. Just my personal opinion pulled out of thin air, ça va de soi, bien sûr ...
16 hrs
|
1 hr
Conor McAuley
France
France
Native in English
Works in field
France
Excellence, Expertise & Experience
Native in: English (Variants: Irish, British, Wales / Welsh, UK, Scottish)
Works in: French to English, English
Related KudoZ points
:
36
net financial charges
"https://www.lawinsider.com/dictionary/net-financial-charges
*Net Financial Charges* means, for the Relevant Period, the Finance Charges according to the latest Financial Report(s), after deducting any interest payable for that Relevant Period to any member of the Group and any interest income relating to cash or cash equivalent investments."
There a few ways to say this, also, for example:
net loss on financial items
negative net financial items
etc.
That said, for me, "net financial expense" has a slight edge in terms of directness, but it's about stylistics and taste.
But "financial loss" should be steered clear of, despite its literal meaning, the term is used in a more general way.
--------------------------------------------------
Note added at 1 hr (2023-05-29 08:48:36 GMT)
--------------------------------------------------
Actually, "loss on financial items", without "net", works better.
*Net Financial Charges* means, for the Relevant Period, the Finance Charges according to the latest Financial Report(s), after deducting any interest payable for that Relevant Period to any member of the Group and any interest income relating to cash or cash equivalent investments."
There a few ways to say this, also, for example:
net loss on financial items
negative net financial items
etc.
That said, for me, "net financial expense" has a slight edge in terms of directness, but it's about stylistics and taste.
But "financial loss" should be steered clear of, despite its literal meaning, the term is used in a more general way.
--------------------------------------------------
Note added at 1 hr (2023-05-29 08:48:36 GMT)
--------------------------------------------------
Actually, "loss on financial items", without "net", works better.
Peer comment(s):
| neutral |
Rob Grayson
: Not the standard term here. Style isn't really a consideration. // Then we must agree to disagree // Speak for yourself…
4 hrs
|
|
No standard term / your "expense" has a slight edge over my "charges", in my view, but some people might disagree...style after other considerations / I was preparing to withdraw my answer, but my search results suggest that both of us are wrong!
|
-1
2 hrs
Adrian MM.
Austria
Austria
Native in English
Specializes in field
Austria
Retd.T&I, Barrister & Austro-Advokat
Native in: English (Variants: British, Scottish)
Works in: Spanish to English, English to Spanish, French to English, and 5 more.
Related KudoZ points
:
41
(investment) earnings are negative ('have gone into the red', showing a shortfall)
Investment- a UK accountants' and tax lawyers' client favo(u)rite translation - has been included for the record.
A loss can be a deductible expense, so a rather otiose point. Nor am I convinced that the qualifier of 'net' is needed at all.
Stylistically - the answer has to be a verbal phrase, namely one with a main verb. Note that earnings can be negative.
PS Conor's answer reminded me of the UK corporation tax term of art of 'charges on income' - a trivial deduction that used to come up, obsessively, on Solicitors' Revenue & Company Law Final exam papers.
résultat financier : financial result / contribution, l'Anglais de l'expert-Comptable.
Needless to say, translations from fully qualified Proz accountants need to be watched very carefully.
A loss can be a deductible expense, so a rather otiose point. Nor am I convinced that the qualifier of 'net' is needed at all.
Stylistically - the answer has to be a verbal phrase, namely one with a main verb. Note that earnings can be negative.
PS Conor's answer reminded me of the UK corporation tax term of art of 'charges on income' - a trivial deduction that used to come up, obsessively, on Solicitors' Revenue & Company Law Final exam papers.
résultat financier : financial result / contribution, l'Anglais de l'expert-Comptable.
Needless to say, translations from fully qualified Proz accountants need to be watched very carefully.
Example sentence:
The expression “in the red” is used to describe a business that has *negative earnings*.
UK: For corporation tax purposes, *charges on income* were deductible from gross profits.
Reference:
http://www.reuters.com/article/us-pearson-outlook-idUSBREA0M0M620140123
http://www.dfa.cornell.edu/accounting/topics/revenueclass/investment
Peer comment(s):
| disagree |
Rob Grayson
: "Investment earnings" is entirely misleading IMO
1 day 4 hrs
|
1 day 9 hrs
Francois Boye
United States
United States
Native in French
United States
An economic geek with social skills
Native in: French 
Works in: English to French, French to English, Spanish to English, and 1 more.
Related KudoZ points
:
150
negative cash flow from investing
In the French accounting system, 'produits financiers' stand for sales of assets, increase in the value of assets and proceeds from assets.
Conversely, 'charges financières stand for purchases of assets, decrease in the value of assets and the ost of borrowing financial instruments.
The difference between 'produits financiers et charges financière' is called 'résultat financier', which is a deficit in this case, submitted by Asker.
How to translate a 'résultat financier déficitaire' in English is the question we are asked. To answer that question, the translator must understand that the Anglo-American financial statement system has no resemblance with the French accounting system. He/she must look at where financial statements locate what they call financial products and charges in the French accounting system.
According to my investigation, the so-called financial products and charges are located in the the Cash Flow part of a financial statement, more precisely in the Cash Flow from investing section.
When that cash flow is negative, it means there are more so-called financial charges than products.
The attachment below specifies the contents of the Cash Flow from investing:
--------------------------------------------------
Note added at 1 day 9 hrs (2023-05-30 16:23:20 GMT)
--------------------------------------------------
https://www.investopedia.com/terms/c/cashflowfinvestingactiv...
Conversely, 'charges financières stand for purchases of assets, decrease in the value of assets and the ost of borrowing financial instruments.
The difference between 'produits financiers et charges financière' is called 'résultat financier', which is a deficit in this case, submitted by Asker.
How to translate a 'résultat financier déficitaire' in English is the question we are asked. To answer that question, the translator must understand that the Anglo-American financial statement system has no resemblance with the French accounting system. He/she must look at where financial statements locate what they call financial products and charges in the French accounting system.
According to my investigation, the so-called financial products and charges are located in the the Cash Flow part of a financial statement, more precisely in the Cash Flow from investing section.
When that cash flow is negative, it means there are more so-called financial charges than products.
The attachment below specifies the contents of the Cash Flow from investing:
--------------------------------------------------
Note added at 1 day 9 hrs (2023-05-30 16:23:20 GMT)
--------------------------------------------------
https://www.investopedia.com/terms/c/cashflowfinvestingactiv...
Peer comment(s):
| neutral |
Steve Robbie
: Completely wrong. You have mixed up P&L/compte de résultat with cash flow/flux de trésorérie.
55 mins
|
|
A statement without proof is irrelevant
|
Discussion
We were at cross-purposes, in recent exchanges anyway!
My approach to validate your answer or my answer, or both, was to see if UK companies used the term, and I was getting literally nada results.
Alles klar now, danke!
I'm sure your answer is the best answer, if not the only possibility (as Phil confirms).
So this is a kind of apology.
I'm wondering if Google (I use .co.uk) is so used to me searching for France-related things that it's only serving up France-related matches to me now...mysterious.
First time it's happened.