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Webster's New World Law Dictionary » pro forma
pro forma
pro forma definition - legal
adj
Latin
- For form.
- Done as a formality, rather than because of conviction, in order to make possible further proceedings.
- 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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