This question was closed without grading. Reason: Answer found elsewhere
May 10, 2012 15:59
12 yrs ago
24 viewers *
French term

H.A.O.

French to English Bus/Financial Accounting balance sheet
In phrase "actif circulant H.A.O." on a balance sheet.

From the context, I would guess at "hors activité ordinaire", but I would welcome confirmation. And what is the GB-English equivalent? After all, we hardly speak of "exceptional current assets", do we? "Outside normal business"?
Proposed translations (English)
2 special items

Proposed translations

24 mins

special items

This is not my field but I have seen 'special items' and/or 'extraordinary items' in financial reports for this kind of one time expenses or revenues

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Note added at 5 hrs (2012-05-10 21:06:23 GMT)
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See also, 'one-time items'
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Reference comments

25 mins
Reference:

H.A.O.

Proz: http://www.proz.com/kudoz/french_to_english/bus_financial/45...

“Significant amounts appear in the income statement in the section on Extraordinary Activities (Hors Activités Ordinaires - HAO) or under the heading Incidental Income, without any explanation given by the business in the notes to the financial statement.”
(http://www.worldbank.org/ifa/rosc_aa_cgo_eng_0310.pdf)
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