There are two reasons why sometimes the parentheses are on a separate line:

  ((paris (french))
   (los-angeles (english spanish))
   )

Something like above would be used if one often adds data clauses to that expression.

Also when there are comments on the last line, then sometimes the expression might be closed on the following like:

  ((paris (french))                 ; city 1
   (los-angeles (english spanish))  ; city 2
   )