OFA is Oracle Flexible Architecture or Oracle Financial Accounting.
CIRCA means about or approximately. It is used before a year, e.g. circa 2008.
FINANCIAL EXPENSE can mean a. generally in the corporate world, it is a companys interest expense on long-term debt; or, in greater depth it is b. it includes interest and related charges; foreign exchange losses on debt; net expense on the disposal of marketable securities; amortization of bond redemption premiums; additions to provisions for financial liabilities and charges and impairment losses on investments.
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