"Dotations aux amortissements" was defined as "depreciation of fixed assets" in the Routledge French-English Dictionary of Commerce, Business, and Finance. They also define "pertes" most often as "losses." I also checked an internet resource for the terms "durables" and "reprises." I settled on "sustained" for the term "durables" and found that "reprises" was defined as a "recovery" most of the time. So I my guess is "sustained and recovered losses."