Pro-forma meaning

prō fôrmə
Done as a formality; perfunctory.
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Provided in advance so as to prescribe form or describe items.

A pro forma copy of a document.

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For (the sake of) form; as a matter of form.
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Earnings that have been adjusted by the company to exclude expenses that are not representative of the company’s true business. During the height of the Internet boom during the late 1990s, many companies excluded the cost of employees’ stock options. Other items that often are excluded from companies regular earnings are charges for extraordinary items, charges for discontinued operations, and one-time charges. Pro-forma earnings are in contrast to GAAP earnings, which follow set rules developed by accountants. Also called normalized earnings. See also GAAP.
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For form.
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Done as a formality, rather than because of conviction, in order to make possible further proceedings.
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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.
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For the sake of form only.
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Origin of pro-forma

  • New Latin prō fōrmā prō for the sake of fōrmā ablative of fōrma form

    From American Heritage Dictionary of the English Language, 5th Edition

  • From Latin, see Latin etymology.

    From Wiktionary