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below the line


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07:39 Jan 30, 2009
This question was closed without grading. Reason: Answer found elsewhere

English to French translations [PRO]
Bus/Financial - Accounting
English term or phrase: below the line

Je suis perplexe devant l'expression pourtant courante "below the line" dans la phrase suivante:

"When employing this method, ***below the line profit measures***, such as operating margin, should be used to
construct the arm’s-length range."

J'ai trouvé plusieurs fois "hors bilan", ou "sous la ligne" (du bilan), mais je ne sais pas si dans mon contexte il n'existe pas une expression mieux adaptée.

Auriez-vous une idée ?

Merci et bonne journée !
Local time: 22:58

Summary of answers provided
3 -1extraordinaire
Stéphanie Soudais

Discussion entries: 4



5 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): -1

Dictionnaire Ménard de la comptabilité:

Below the line item = extraordinary item = élément extraordinaire

Produit, charge, profit ou perte résultant d'une opération ou d'un fait caractérisé par sa non-fréquence, c'est-à-dire qu'il n'est pas tenu pour susceptible de se répéter fréquemment au cours des prochains exercices, et par sa nature inhabituelle, c'est-à-dire qu'il n'est pas typique des activités normales de l'entité

Stéphanie Soudais
Local time: 22:58
Native speaker of: French
PRO pts in category: 163

Peer comments on this answer (and responses from the answerer)
disagree  rkillings: When they were allowed, extraordinary items came *above* the line. They are now prohibited under IFRS. Frankly, I think this term is being misused here: operating margin is not a "below the line" measure.
2 days 22 hrs
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