PRO FORMA


Meaning of PRO FORMA in English

Pronunciation: ( ˌ )pr ō - ' fo ̇ r-m ə

Function: 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>

Merriam Webster Collegiate English Dictionary.      Merriam Webster - Энциклопедический словарь английского языка.