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.

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 ?
Like the background budgets, the Pro Forma Financial Statements can be updated quickly and easily from year to year and from situation to situation if you use an Excel-based budget.
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.
Now that our first summary budget is done, we can turn our attention to the concluding pieces of the Master Budget: the Pro Forma Financial Statements.
The unaudited pro forma financial statements also include certain purchase accounting adjustments, including items expected to have a continuing impact on the consolidated results, such as decreased depreciation expense on acquired tangible assets and interest payment on debt.
In the pro forma financial statements included in the Form 8-K/A dated June 2, 2004, the Company recorded negative goodwill for the acquisition of Infotel.
TBS also noted that the pro forma financial statements included in the registration statement and prospectus for its recent public offering gave effect to the recapitalization and correctly computed the number of basic and fully diluted shares and the pro forma earnings per share for fiscal 2004 and the first quarter of 2004 and 2005, and that no adjustment to these pro forma financial statements is necessary.
14 Weighted average shares outstanding: Basic 46,969 46,320 Diluted 47,887 48,141 The above pro forma financial statements are presented for informational purposes only.
Nasdaq:ARDI), a global provider of mobile resource management (MRM) solutions, has extended the timing of issuing its first quarter financial results, which was previously expected to be released on April 28, 2005, as it requires more time to complete and file the pro forma financial statements required in connection with its acquisition of Vidus Limited.