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| French | English |
| dette à court terme | short-term debt (A current obligation that is payable within one year) |
| dette à court terme | current liability (An obligation that is due within a short period of time, usually one year or less, and which will be paid out of current assets) |
| prime en espèces à long terme | long-term cash incentive (Variable compensation that is typically awarded on an annual (or sometimes biannual) basis but which is often paid out over time, with payments beginning at a future point. This compensation can be determined as a percent of an employee's annual fixed compensation or it can be related to the number or value of shares in a stock option award) |