pro forma

(redirected from pro formas)
Also found in: Dictionary, Thesaurus, Legal, Financial, Encyclopedia.

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 ?
Financial Executives International (FEI) and the National Investor Relations Institute (NIRI), both important players in the financial markets, have recently issued guidance to help ensure the appropriate reporting of pro forma earnings.
The following best practices for reporting pro forma earnings come from an analysis of these three sources.
The overriding objective for reporting pro forma earnings should be to provide value-relevant information.