pro for·ma

(prō fôr′mə)

adj.

1. Done as a formality; perfunctory.

2. Provided in advance so as to prescribe form or describe items: a pro forma copy of a document.

[New Latin prō fōrmā : prō, for the sake of + fōrmā, ablative of fōrma, form.]

American Heritage® Dictionary of the English Language, Fifth Edition. Copyright © 2016 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

pro forma

(ˈprəʊ ˈfɔːmə)

adj

prescribing a set form or procedure

adv

performed in a set manner

[Latin: for form's sake]

Collins English Dictionary – Complete and Unabridged, 12th Edition 2014 © HarperCollins Publishers 1991, 1994, 1998, 2000, 2003, 2006, 2007, 2009, 2011, 2014

pro for•ma

(proʊ ˈfɔr mə)
adj.

1. done as a matter of form or for the sake of form: a pro forma apology.

2. Also, pro•for′ma. provided in advance of shipment and merely showing the description and quantity of goods shipped without terms of payment: a pro forma invoice.

[1565–75; < Latin]

pro forma

A Latin phrase meaning for the sake of form, used to describe something that is done perfunctorily or automatically.

ThesaurusAntonymsRelated WordsSynonymsLegend:

Adj.	1.	pro forma - as a formality only; "a one-candidate pro forma election" perfunctory formal - being in accord with established forms and conventions and requirements (as e.g. of formal dress); "pay one's formal respects"; "formal dress"; "a formal ball"; "the requirement was only formal and often ignored"; "a formal education"
Adv.	1.	pro forma - in a set manner without serious attention; "they answered my letter pro forma"; "he kissed her cheek perfunctorily" as a formality, perfunctorily

Translations

pro forma

[ˌprəʊˈfɔːmə]

A. ADJ [compliance, implementation] → puramente formal

B. CPD pro forma invoice N → factura f detallada que precede a la entrega
pro forma letter N → carta f estándar

Collins Spanish Dictionary - Complete and Unabridged 8th Edition 2005 © William Collins Sons & Co. Ltd. 1971, 1988 © HarperCollins Publishers 1992, 1993, 1996, 1997, 2000, 2003, 2005

pro forma

[ˌprəʊˈfɔː^rmə] adj
pro forma invoice → facture f pro forma

Collins English/French Electronic Resource. © HarperCollins Publishers 2005

pro forma (invoice)

n → Pro-forma-Rechnung f

Collins German Dictionary – Complete and Unabridged 7th Edition 2005. © William Collins Sons & Co. Ltd. 1980 © HarperCollins Publishers 1991, 1997, 1999, 2004, 2005, 2007

pro forma

[ˈprəʊˈfɔːmə] adv pro forma invoice → fattura proforma

Collins Italian Dictionary 1st Edition © HarperCollins Publishers 1995

Mentioned in

References in periodicals archive

Sender (2002) notes that, just six weeks before it sought bankruptcy protection, Enron's pro forma earnings figure excluded $1.01 billion of investment and asset write-downs, which converted a $618 million GAAP net loss into $393 million of pro forma "recurring net income." Another example focuses on LSI Logic Corp.'s exclusion of a portion of factory depreciation, from its pro forma number, arguing that the factory was "underutilized." Sender (2002) compares this argument to renters asking their landlord for a discount because they "only spend a few hours a day in the apartment." Some argue that the ad hoc nature of pro forma reporting makes comparability across firms virtually impossible (Talley 2002; Levinsohn 2002).

Empirical evidence on recent trends in pro forma reporting

The following unaudited pro forma combined financial information (the 'Unaudited Pro Forma Financial Information') is presented for illustrative purposes only to give effect to the merger of Tieto and EVRY.

The FIN-FSA has approved the merger prospectus concerning the merger of Tieto Corporation and EVRY ASA

Adjusted EBITDA, excluding the effect of IFRS 16 transition, is now expected to grow in 2019 at a percentage rate that exceeds the rate of net sales growth compared to the previous year's pro forma adjusted EBITDA.

Asiakastieto Group completes Proff acquisition and updates 2019 outlook

EY did not perform an audit on the financial information used in compiling the pro forma balance sheets,' it said.

Ernst and Young says not Tabung Haji's auditor

Pro forma for the transaction, Fitch estimates over 50% of EBITDA before corporate expense and marine eliminations to be generated by the less cyclical P&A business.

Fitch Ratings affirms IDR of Brunswick Corp

This study examines managers' incentives and rounding behaviors in the reported pro forma earnings and finds that U.S.

Empirical Evidence of the Rounding Phenomenon in Reported Pro Forma Earnings

of the investment banking boutique Emory & Co., an investor will expect to see a multi-year projection as part of the Pro Forma. They will scrutinize income statements and budgets from the past (and some will only consider past performance), but the real focus for many will be on anticipated cash flows for the next 3-5 years.

How important are projections when selling your business? Where you're going is more important than where you have been

Because the merger of Ahold NV and Delhaize Group occurred last July, pro forma figures provided by the company are used throughout to make possible consistent year-over-year comparisons.

Gains Made By Ahold Delhaize

Several high-profile companies have recently stretched the limit of pro forma earnings.

Does the Content of Pro Forma Earnings Influence Nonprofessional Investors?

Pro Forma Total Revenue for the twelve month period ended September 30, 2016 ("LTM"), was USD1.246 billion, a year-over-year decrease of USD3.8 million or 0.3% from the Pro Forma twelve month period ended September 30, 2015.

WOW! Q3 revenue up from Q2 figures