H2

Business & Finance abbreviation · Accounting

H2
Stands forSecond half
CategoriesBusiness & Finance

H2 stands for Second half, an accounting abbreviation also used in measurement.

Last six months of a fiscal or calendar year, July through December for calendar-year companies. Companies describe guidance as "H2-weighted" when they expect sales or margins to improve later in the year.

Example: Management expects an H2 recovery as new production lines come online in August.

Usage notes

Also written 2H. Investors are often skeptical of "back-end loaded" plans that depend on a strong second half. In chemistry, H2 is the formula for hydrogen gas, and in web design, H2 is a second-level heading.

More accounting abbreviations

  • GASB – Governmental Accounting Standards Board
  • GL – General ledger
  • GM – Gross margin
  • GP – Gross profit
  • GRN – Goods received note
  • H1 – First half
  • HTM – Held to maturity
  • IAS – International Accounting Standards
  • IASB – International Accounting Standards Board
  • ICFR – Internal control over financial reporting
  • IFRS – International Financial Reporting Standards
  • IPSAS – International Public Sector Accounting Standards

See all 95 accounting abbreviations →

Edited by the AbbreviationList.com team. Spotted an error or a missing meaning? Contact us.