Hmmm, I suspect the gremlin of IFRS terminology strikes again! In some ways having harmonised standards makes it easier for us (although the terms are sometimes a bit strange) but until everyone starts using the same terms it'll be tricky, you need to know exactly what is in each item. I liked the comment on this page:

http://www.accountancyage.com/accountancyage/features/204052...

8 Welcome to a festival of definitions. In trying to guide us through what will inevitably be a messy transition period, companies will use a wide variety of headline numbers and metrics, some familiar and some more original: operating income, operating income pre-goodwill, operating income pre-goodwill and pre-intangibles etc. The number of possible permutations in pro forma amounts is likely to be impressive.

So let's get creative!! (OK not too creative)
As far as I can see, the "résultat d'exploitation" is the pre-IFRS term and "résultat opérationnel" the IFRS term. Maybe "(net) operating income under French GAAP" and "(net) operating income under IFRS" would be possible ? Maybe your client can help you out on whether there's any difference in content. I recently had "produits et charges opérationnels" (above EBITDA) and "produits et charges d'exploitation" (above EBIT) and we settled together (client, auditors and me) for "operating income and expenses" and "other income and expenses"...

As for "courant", it generally means "before non-recurring items" but as you can see from the examples below, companies often provide their own definition: do you have one in your table ? I'd avoid "current" and suggest rephrasing as "net income before XX, YY and ZZ".

Below are some references from accounts already published that you might find useful. Good luck!

http://www.veoliaenvironnement-finance.com/presentation/RESU...

impact sur l’EBIT : intégration des éléments exceptionnels dans le résultat opérationnel (indicateur en IFRS remplaçant EBIT)

(Veolia also uses « résultat opérationnel récurrent » before non-recurring items)


http://www.companynewsgroup.com/communique.asp?co_id=104880
(2) Le résultat opérationnel courant est la nouvelle dénomination du résultat d'exploitation selon les normes IFRS. Il comprend toutes les charges et les revenus de l'activité courante. Il ne prend en compte ni la dépréciation des écarts d'acquisitions positifs, ni les résultats de cessions d'actifs ni les autres éléments opérationnels non courants.


http://www.edf.fr/html/ra_2004/pdf/ra_2004_gestion_full_vf.p...
http://www.edf.fr/html/ra_2004/pdf/ra_2004_gestion_full_va.p...

here, résultat courant is defined as “résultat net avant effet des éléments exceptionnels (dépréciations, restructurations, plus-values de cessions, … et des changements comptables »


http://www.axa.com/fr/investisseurs/enbref/
http://www.axa.com/en/investor/aboutaxa/

They call « résultat courant » « adjusted earnings » in English : definition as follows :
“Le résultat courant correspond au résultat net part du Groupe avant impact des opérations exceptionnelles et amortissement (part du Groupe) des écarts d'acquisition