pro forma Hear it!

pro forma definition - legal

adj

Latin

  1. For form.
  2. Done as a formality, rather than because of conviction, in order to make possible further proceedings.
  3. In accounting procedures, done in advance to provide a what-if statement, predict results, or to convince. For example, a balance sheet showing combined figures of two companies in case of a merger.

Webster's New World Law Dictionary Copyright © 2006 by Wiley Publishing, Inc., Hoboken, New Jersey.
Used by arrangement with John Wiley & Sons, Inc.

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