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éléments normatifs / non normatifs

English translation: normative/non-normative items

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:éléments normatifs / non normatifs
English translation:normative/non-normative items
Entered by: Sylvia Avila Cacho

19:05 Aug 26, 2020
French to English translations [PRO]
Bus/Financial - Accounting / Company Valuation
French term or phrase: éléments normatifs / non normatifs
This is all on a website of a chartered accountancy firm. Talking about company valuations. I'm really not sure at all about this one. Standard/non-standard elements? Normative/non-normative elements?

"afin de mettre en évidence tout ajustement sur les comptes et déterminer les éléments normatifs (EBIT, EBITDA, BFR etc)."

"Un rapport de VDD a donc pour objectif de .... de déterminer les éléments normatifs sur lesquels s’appuiera l’évaluation."

"Un prévisionnel sous forme de compte de résultat et de cash-flow ... est élaboré avec le client sur la base des performances récentes retraitées des éléments non normatifs et des hypothèses d’évolutions futures."

Thanks in advance!!!
Sylvia Avila Cacho
France
Local time: 10:13
standard/non-standard items
Explanation:
First of all, in accounting parlance an "élément" is usually an item.

On the question of "normatif", the technically correct EN term is probably "normative", one of whose meanings is "deriving from a standard or norm": here it's referring to aggregates whose definition is laid down in official accounting standards. However, "normative" is rarely used in real-life English and can, I think, safely be replaced here by the much more common adjectival "standard".

--------------------------------------------------
Note added at 1 day 13 hrs (2020-08-28 08:42:16 GMT)
--------------------------------------------------

Per François Boye's comment, it turns out that, in the context of a VDD report, "normative" is indeed the right term to use: what this is referring to is key accounting measures (EBIT, EBITDA, etc.) adjusted to exclude the effects of any one-offs or similar, so that what's left is the "normative" value (i.e. the "normal" underlying value once any unusual fluctuations have been adjusted out).

An appropriate translation in this context would therefore be "normative items".
Selected response from:

Rob Grayson
United Kingdom
Local time: 09:13
Grading comment
4 KudoZ points were awarded for this answer



Summary of answers provided
4 +2standard/non-standard items
Rob Grayson
4Normative elements/non-normative
Ava Wells-Quantrell
4normative standards
Francois Boye


  

Answers


28 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
Normative elements/non-normative


Explanation:
Hello Sylvia,

I do believe that the best translation would be 'normative elements/non-normative' as cited in your question above. I think that this can be a very direct translation or definition.

I'll cite two sources below, one in French and another in English.

Example sentence(s):
  • The combined perspective was the preferred option because it combines all the established legal instruments, Secretariat guidelines and other non-normative products (e.g. health trend assessments) with the execution of normative elements in all the core W
  • Toutes les dispositions à satisfaire pour pouvoir déclarer qu’il y a conformité avec une norme font, bien entendu, également partie des éléments normatifs. Parmi ces éléments figurent enfin, le cas échéant, les Conditions nationales particuli�

    https://www.who.int/about/evaluation/who_normative_function_report_july2017.pdf?ua=1
    https://www.kan.de/fr/publikationen/kanbrief/le-normatif-et-linformatif/souvent-sous-estimes-les-elements-informatifs-dans-les-normes/
Ava Wells-Quantrell
United States
Local time: 03:13
Native speaker of: French

Peer comments on this answer (and responses from the answerer)
disagree  Rob Grayson: The question is about accounting, not legal instruments.
53 mins
agree  Cyril Tollari
16 hrs
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5
normative standards


Explanation:
According to VDD reports, the said elements are standards the company should focus on, because they are financial variables resistant to fluctuations.



https://www.mazars.fr/Accueil/Expertises/Financial-Advisory-...

NORMATIF
En anglais: Normative

Un agrégat financier (EBE/EBITDA, EBIT, BFR…) est dit normatif lorsqu'il reflète le niveau récurrent, en tenant éventuellement compte d'une saisonnalité.

--------------------------------------------------
Note added at 5 hrs (2020-08-27 01:04:45 GMT)
--------------------------------------------------

Normative/non-normative

Francois Boye
United States
Local time: 04:13
Native speaker of: Native in FrenchFrench
PRO pts in category: 150

Peer comments on this answer (and responses from the answerer)
neutral  Rob Grayson: Yes to "normative"; no to "standards"
1 day 11 hrs
  -> how do you call the variables defined above?
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1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
standard/non-standard items


Explanation:
First of all, in accounting parlance an "élément" is usually an item.

On the question of "normatif", the technically correct EN term is probably "normative", one of whose meanings is "deriving from a standard or norm": here it's referring to aggregates whose definition is laid down in official accounting standards. However, "normative" is rarely used in real-life English and can, I think, safely be replaced here by the much more common adjectival "standard".

--------------------------------------------------
Note added at 1 day 13 hrs (2020-08-28 08:42:16 GMT)
--------------------------------------------------

Per François Boye's comment, it turns out that, in the context of a VDD report, "normative" is indeed the right term to use: what this is referring to is key accounting measures (EBIT, EBITDA, etc.) adjusted to exclude the effects of any one-offs or similar, so that what's left is the "normative" value (i.e. the "normal" underlying value once any unusual fluctuations have been adjusted out).

An appropriate translation in this context would therefore be "normative items".

Rob Grayson
United Kingdom
Local time: 09:13
Specializes in field
Native speaker of: English
PRO pts in category: 156
Notes to answerer
Asker: Thanks!


Peer comments on this answer (and responses from the answerer)
agree  writeaway
13 hrs
agree  Yolanda Broad
21 hrs
neutral  Francois Boye: this translation is not based on the concepts of VDD reports
1 day 6 hrs
  -> You're right: "normative" is the better term in this context. (However, "items", not "elements".)
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