In the Routledge French-English Dictionary of Business, Commerce and Finance, "affectation" is defined as an "allocation", "appropriation," or "allotment." "Resultat" is defined as "profit" or "income." So "affectation du resultat" is mostly likely "appropriation of income" or "allocation of income." "Profit" is derived from income, so I chose "income" in this case. In English, "appropriation" means "something (as money) set aside by formal action for a specific use." "Allocation" means "allot, assign." (And "assign" means to "transfer property to another." "Allot" means "to distribute as a share"). After all that, I think I'd settle on "appropriation of income." This, however, it without the benefit of the context.