pro forma

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Pro Forma

As a matter of form or for the sake of form. Used to describe accounting, financial, and other statements or conclusions based upon assumed or anticipated facts.

The phrase pro forma, in an appealable decree or judgment, usually means that the decision was rendered not on a conviction that it was right, but merely to facilitate further proceedings.

pro forma

1) prep. Latin for "as a matter of form," the phrase refers to court rulings merely intended to facilitate the legal process (to move matters along). 2) n. an accountant's proposed financial statement for a business based on the assumption that certain events occurred, such as a 20% increase in annual sales or 6% inflation.

pro forma

adjective as a matter of form, by course of conduct, by custom, by habit, by past practice, by trade and usage, by usage, ceremoniously, common, customary, for the sake of appearances, for the sake of form, formally, in due form, in set form, ritualistically, ritually, standard, usual
Associated concepts: pro forma decree, pro forma judggent, pro forma order
References in periodicals archive ?
Chiron's full-year 2004 pro-forma earnings per share guidance of $0.
On a pro-forma basis and immediately after the expected closing date, Masonite's pro-forma debt-to-equity ratio is estimated to be approximately 0.
OTCBB: ADNW), a provider of real-time data network services to the automotive industry, today announced pro-forma revenues and earnings for its fiscal year ended February 28, 2003, as well as revenue and earnings guidance for the fiscal year ending February 29, 2004.
Given the heavy debt load of the pro-forma capitalization and the risk of operating volatilities related to volume cyclicality and other potential cost and pricing headwinds, Fitch expects that 2003 will produce limited cashflow available for debt reduction.