transcription, транскрипция: [ (ˌ)prō-ˈfȯr-mə ]
adjective
Etymology: Latin, for form
Date: circa 1580
1. : made or carried out in a perfunctory manner or as a formality
2. : based on financial assumptions or projections: as
a. : 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
a pro forma balance sheet
b. : 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
pro forma income