| Subject | French | English |
| pharma. | Sous-estimation | Underestimation |
| bank. | sous-estimation | undervaluation |
| environ. | sous-estimation agricole | agricultural undervaluation |
| environ. | sous-estimation agricole | agricultural undervaluation The underrating or diminishing in value of agricultural or farming goods and services |
| fin. | sous-estimation d'engagements | understatement of commitments |
| econ. | sous-estimation des crédits | underprovision |
| insur. | sous-estimation d'éléments d'actif | under-estimation of assets |