PRO FORMA

adjective Etymology: Latin, for form Date: circa 1580 made or carried out in a perfunctory manner or as a formality, based on financial assumptions or projections: as, reflecting a transaction (as a merger) or other development as if it had been or will be in effect for a past or future period , excluding usually extraordinary charges or expenses (as from acquisitions, restructuring, or the write-down of goodwill) often in order to present a more attractive financial report