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 ?
Provide a reconciliation of pro forma earnings to GAAP earnings
Prepare pro forma earnings on a consistent basis, or clearly state any change in method
Don't use GAAP terminology to describe a pro forma measure