a) Let a be a left ideal of A such that A=a+A. We set a=a∩A. There exists an element u of A such that u−e belongs to a. If u is such an element, then it is a right unit of A modulo a, and we have a=a+k(u−e); in particular, the ideal a is regular.
b) Conversely, let a be a regular left ideal of A and u a right unit of A modulo a. Set a=a+k(u−e). Then a is a left ideal of A such that A=a+A, and we have a=a∩A.
c) If k is a field, then the condition A=a+A is equivalent to saying that a is not contained in A.
Under the assumption of a), the element e of A can be written as (e−u)+u with u∈A and u−e∈a. Let x=λe+a be an element of A, where λ∈k and a∈A; if x belongs to a, then the element y=a+λu=x+λ(u−e) of A belongs to a, and we have x=y−λ(u−e); this proves the equality a=a+k(u−e). Moreover, for every a in A, the element au−a=a(u−e) of A belongs to a, so u is a right unit modulo a. This proves assertion a).
Let a and u be as in b). Since A is the direct sum of A and k(u−e), we have a+A=A and a∩A=a. Every element of a is of the form x+λ(u−e) with x∈a and λ∈k. For every a∈A, we have
a(x+λ(u−e))=ax+λ(au−a)
Since u is a right unit of A modulo a, the sum ax+λ(au−a) belongs to a, so that a is a left ideal of A. This proves b).
Finally, if k is a field, then A is a hyperplane in A, and A is the sum of a and A if and only if a is not contained in A.
Bourbaki sets the proof directly after the statement, and the corpus does not separate them, so what is above is the statement and its proof together.