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resultats operationels courants et resultats nets

English translation: operating income/profit (continuing business) and net income/profit

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:resultats operationels courants et resultats nets
English translation:operating income/profit (continuing business) and net income/profit
Entered by: Yolanda Broad

08:54 Jul 14, 2006
French to English translations [PRO]
Bus/Financial - Accounting
French term or phrase: resultats operationels courants et resultats nets
Au cours du dernier exercise, la societe a realisé les chiffres d'affaires, *résultats opérationnels courants et résultats nets* suivant:
Anne J (X)
United Kingdom
Local time: 12:37
operating results and net results
Explanation:
they are talking about results here.
result is neutral - it could be a profit - it could be a loss.



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Note added at 2 hrs (2006-07-14 10:58:57 GMT) Post-grading
--------------------------------------------------

THEY ARE TALKING ABOUT OPERATING RESULTS HERE..
Operating Results

In 2002 the foundation budgeted an operating deficit of $27.1 million, which reflected pressures on ticket sales and hotel occupancy resulting from the slowing economy and travel concerns, increased expenses from new buildings coming on-line, and costs related to compensation and staffing. The actual deficit for the year was $35.5 million.

Although the foundation achieved almost $9 million in savings, primarily as a result of reduced staffing and lower interest costs, operating revenues were almost $17 million less than budget. Ticket sales were approximately $5.4 million short of budget. Lower visitation also affected hotel occupancy and retail sales.

In the aggregate, revenue from hospitality and products operations was more than $10 million short of budget. (Total revenues were close to budget during the first half of 2002; however, immediately after the Fourth of July holiday, visitation and occupancy levels declined significantly from a year earlier. Economic pressures, unusually high summer temperatures in Virginia and other states in the East, and the October sniper incident in metropolitan Washington contributed to the decline.)

This table provides additional information on 2002 operating results:

The level of deficit clearly is unacceptable. The foundation's goal is to reach a balanced budget in 2006, with operating deficits of no more than $25 million in 2003 and $15 million in 2004. There has been substantial progress in financial results in 2003, despite the pressures of the economy, inclement weather, and the war with Iraq. Through April, operating expense reductions of more than $7 million had been identified for calendar year 2003. The value of the endowment as of December 31, 2002, was $568.3 million, a decline of $105.5 million compared with the December 31, 2001, value. The foundation withdrew $52.8 million during the year to fund the annual draw for operations ($34.8 million) and a supplemental draw to fund educational activities ($18.0 million). A total of $10.7 million in gifts was transferred to the endowment during the year. Market value declines, principally in the domestic equity asset class, totaled $63.8 million. The endowment, including the foundation's holdings of Reader's Digest stock, generated a total return of negative 9.7 percent for the year. The total returns produced by the Standard & Poor's 500 and the SB Broad Investment Grade Bond Index were negative 22.1 percent and positive 10.1 percent, respectively.




--------------------------------------------------
Note added at 2 hrs (2006-07-14 11:01:06 GMT) Post-grading
--------------------------------------------------

http://www.cbs.nl/en-GB/menu/_unique/_concept/default.htm?po...

AND HERE...

Explanation
Operating results
The operating result is calculated as follows:

(1) Net profit/loss
(2) Net financial profit/loss
(3) = (1)+(2) Ordinary operating result
(4) Extraordinary operating result (net extraordinary profit/extraordinary loss)
(5) Share of third parties
(6)= (3)+(4)+(5) Total operating result


Page back
Selected response from:

Cristina Giannetti
Local time: 13:37
Grading comment
Thanks
4 KudoZ points were awarded for this answer



Summary of answers provided
5 +3operating income/profit (continuing business) and net income/profit
DCypher (X)
3 -1operating results and net results
Cristina Giannetti


Discussion entries: 2





  

Answers


3 mins   confidence: Answerer confidence 5/5 peer agreement (net): +3
operating income/profit (continuing business) and net income/profit


Explanation:
the courants part refers to continuing business. i.e., business which is expected to continue in subsequent years (not sold, closed, etc.) allowing a like for like comparison or, at least, an understanding of the results from the core business.

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Note added at 7 mins (2006-07-14 09:02:35 GMT)
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the choice between income or profit (both are used widely, but profit perhaps more common in UK) probably you should use the same as company used last year.

--------------------------------------------------
Note added at 32 mins (2006-07-14 09:27:19 GMT) Post-grading
--------------------------------------------------

correct that "profit" may be profit or loss, however, it is rare that you will find a set of accounts with the bottom line of the P&L that says "net result". The correct bottom line would be "net income" or "net profit". You can put "profit (loss)" if it is relevant, but is often presented as profit only unless the company has a loss or has had losses in recent years.

--------------------------------------------------
Note added at 34 mins (2006-07-14 09:29:11 GMT) Post-grading
--------------------------------------------------

don't forget the "courant". This has a specific meaning. Good luck!

DCypher (X)
Local time: 13:37
Specializes in field
Native speaker of: Native in EnglishEnglish
PRO pts in category: 26

Peer comments on this answer (and responses from the answerer)
agree  writeaway: the courant was indeed completely ignored in the answer chosen. Tant pis for Asker. hopefully others looking this up later on will be aware of the error.
1 hr
agree  df49f (X): yes - income/profit (or loss) from continuing operations and net income/profit - and absolutely NOT results, as you say ("results" is only found in BADLY translated statements and documents :))
1 hr
agree  Yolanda Broad
1 day 9 hrs
Login to enter a peer comment (or grade)

14 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): -1
operating results and net results


Explanation:
they are talking about results here.
result is neutral - it could be a profit - it could be a loss.



--------------------------------------------------
Note added at 2 hrs (2006-07-14 10:58:57 GMT) Post-grading
--------------------------------------------------

THEY ARE TALKING ABOUT OPERATING RESULTS HERE..
Operating Results

In 2002 the foundation budgeted an operating deficit of $27.1 million, which reflected pressures on ticket sales and hotel occupancy resulting from the slowing economy and travel concerns, increased expenses from new buildings coming on-line, and costs related to compensation and staffing. The actual deficit for the year was $35.5 million.

Although the foundation achieved almost $9 million in savings, primarily as a result of reduced staffing and lower interest costs, operating revenues were almost $17 million less than budget. Ticket sales were approximately $5.4 million short of budget. Lower visitation also affected hotel occupancy and retail sales.

In the aggregate, revenue from hospitality and products operations was more than $10 million short of budget. (Total revenues were close to budget during the first half of 2002; however, immediately after the Fourth of July holiday, visitation and occupancy levels declined significantly from a year earlier. Economic pressures, unusually high summer temperatures in Virginia and other states in the East, and the October sniper incident in metropolitan Washington contributed to the decline.)

This table provides additional information on 2002 operating results:

The level of deficit clearly is unacceptable. The foundation's goal is to reach a balanced budget in 2006, with operating deficits of no more than $25 million in 2003 and $15 million in 2004. There has been substantial progress in financial results in 2003, despite the pressures of the economy, inclement weather, and the war with Iraq. Through April, operating expense reductions of more than $7 million had been identified for calendar year 2003. The value of the endowment as of December 31, 2002, was $568.3 million, a decline of $105.5 million compared with the December 31, 2001, value. The foundation withdrew $52.8 million during the year to fund the annual draw for operations ($34.8 million) and a supplemental draw to fund educational activities ($18.0 million). A total of $10.7 million in gifts was transferred to the endowment during the year. Market value declines, principally in the domestic equity asset class, totaled $63.8 million. The endowment, including the foundation's holdings of Reader's Digest stock, generated a total return of negative 9.7 percent for the year. The total returns produced by the Standard & Poor's 500 and the SB Broad Investment Grade Bond Index were negative 22.1 percent and positive 10.1 percent, respectively.




--------------------------------------------------
Note added at 2 hrs (2006-07-14 11:01:06 GMT) Post-grading
--------------------------------------------------

http://www.cbs.nl/en-GB/menu/_unique/_concept/default.htm?po...

AND HERE...

Explanation
Operating results
The operating result is calculated as follows:

(1) Net profit/loss
(2) Net financial profit/loss
(3) = (1)+(2) Ordinary operating result
(4) Extraordinary operating result (net extraordinary profit/extraordinary loss)
(5) Share of third parties
(6)= (3)+(4)+(5) Total operating result


Page back


Cristina Giannetti
Local time: 13:37
Works in field
Native speaker of: Native in ItalianItalian
PRO pts in category: 4
Grading comment
Thanks

Peer comments on this answer (and responses from the answerer)
neutral  writeaway: and the word 'courant'? Asker closed in a big rush for some reason.
1 hr
disagree  df49f (X): not only is courant omitted, but much more important still résultats should never be translated as "results" (= profit/income) - unfortunatley very common mistake made by those not familiar w/ accounting/financial jargon // réf.=site Néerl traduit
1 hr
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