pro forma

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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.
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Describing the creation of Pro Forma Financial Statements to this audience is a daunting task.
Also, for many businesses, especially smaller ones, this Cash Budget may actually prove more important when seeking external financing than the Pro Forma Financial Statements.
Because the DCF model and RIM have the same theoretical basis and because the valuation estimates should be generated using the same set of pro forma financial statements, both models should provide reasonably consistent results at the firm level.
The Board has also considered recent financial statements, including pro forma financial statements and other available information, and the condition of the U.S.
Development of pro forma financial statements under a no-investment "base case" is integral to sound facilities planning.
SAB Topic 1.B.2, Pro Forma Financial Statements and Earnings Per Share, addresses the disclosure that should be made if the historical financial statements of a registrant are not indicative of the ongoing entity.
Additionally, Devon will provide pro forma financial statements for its upstream business in a separate Form 8-K filing in the near future.
In an attempt to simplify the budgeting process, Teresa stumbled on a powerful budgeting method that not only sped things up but allowed managers to see how their estimates and assumptions affected the pro forma financial statements the company used to seek financing.