pro forma


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Related to pro forma: Pro Forma Balance Sheet

pro forma

A general term for a fill-in-the-blank form—e.g., in diagnostic pathology—which can serve as an aide memoire of items that must be included in a final report to maximise its utility to end users.

pro forma, (prō fôr´mə),

adj pertaining to financial statement that shows the way that the actual statement will look if certain specified assumptions are realized. Pro forma statements are usually a future projection.
References in periodicals archive ?
This objective is achieved primarily by applying pro forma adjustments to historical financial information.
To address the concern that managers may be using pro forma earnings to manage expectations or to mislead investors, the leading securities commissions in Canada and the U.
The message is clear: for pro forma measures to be useful, management must present them clearly as part of the complete disclosure package, and investors must use them in this manner.
It also said that pro forma results should be viewed with ``appropriate and healthy skepticism.
Macrovision Solutions Corporation provides non-GAAP or Adjusted Pro Forma information.
Pro forma broadcasting revenues, which include Captivate, were down 4.
Shares used in computing Pro forma net income per share, was based upon an average of 4,669,000 shares outstanding for 1995.
The pro forma non-GAAP expected results are a supplement to the expected financial results based on generally accepted accounting principles ("GAAP").
The increase in pro forma revenue over 1993 was due in part to the acquisition of Chesterfield Towne Center on July 21, 1994.
Since management anticipates that approval will be obtained, financial results are reported accordingly on pro forma basis.
30, respectively, a decrease from pro forma earnings per share of $.
08 per pro forma share) compared to last year's $313,000 ($.