pro forma
adjective Etymology: Latin, for form Date: circa 1580 1. made or carried out in a perfunctory manner or as a formality 2. based on financial assumptions or projections: as a. reflecting a transaction (as a merger) or other development as if it had been or will be in effect for a past or future period <
a pro forma balance sheet
>
b. excluding usually extraordinary charges or expenses (as from acquisitions, restructuring, or the write-down of goodwill) often in order to present a more attractive financial report <
pro forma income
>

New Collegiate Dictionary. 2001.

Look at other dictionaries:

  • pro forma — pro for·ma /prō fȯr mə/ adj [Latin, for the sake of form] 1: made or carried out in a perfunctory manner or as a formality 2: provided or made in advance to describe items or projections a pro forma invoice Merriam Webster’s Dictionary of Law.… …   Law dictionary

  • pro forma — ● pro forma locution adjectivale (latin pro forma, pour la forme) Facture pro forma, facture provisoire permettant à l acheteur d un bien d équipement d obtenir un crédit ou une autorisation (licence d importation). ● pro forma (expressions)… …   Encyclopédie Universelle

  • pro-forma — pro for‧ma [prəʊ ˈfɔːmə ǁ proʊ ˈfɔːrmə] adjective [only before a noun] ACCOUNTING FINANCE pro forma figures, results etc are not complete or final, and often do not include money that was spent on extraordinary items: • Pro forma earnings are… …   Financial and business terms

  • Pro-forma — Saltar a navegación, búsqueda La frase del latín Pro forma, traducido literalmente, significa [guardar]. Vamos a utilizar esta expresión cuando se asume un determinado comportamiento y no es por necesidad o convicción, sino sólo para salvar la… …   Wikipedia Español

  • pro forma — /pro forma/ locuz. lat. (propr. per la forma ), usata in ital. come agg. e s.m. ■ agg. invar. [che ha solo un valore convenzionale: controllo, ispezione pro forma ] ▶◀ formale. ◀▶ sostanziale. ■ s.m., invar. [atto convenzionale: l esame è solo un …   Enciclopedia Italiana

  • pro forma — pro fór·ma loc.avv., loc.agg.inv., loc.s.m.inv., lat. CO 1a. loc.avv., per pura formalità; per salvare le apparenze 1b. loc.agg.inv., che ha valore puramente formale o convenzionale: un esame pro forma 2. loc.s.m.inv., formalità, comportamento… …   Dizionario italiano

  • pro forma — pro for|ma1 [ ,prou fɔrmə ] adjective, adverb of a standard type used in every situation, not designed especially for a particular situation: a pro forma letter The decisions are taken pro forma. pro forma pro for|ma 2 [ ,prou fɔrmə ] noun count… …   Usage of the words and phrases in modern English

  • pro-forma — / förˈmə/ adjective 1. As a matter of form (also adverb) 2. (of an account, etc) made out to show the market price of specified goods 3. With goods being paid for before dispatch noun 1. (also pro forma) a pro forma invoice 2. Loosely, an… …   Useful english dictionary

  • pro\ forma — [ profɔrma ] loc. adj. inv. • 1603; mots lat. « pour la forme » ♦ Comptab. Facture pro forma : facture anticipée établie dans les règles, et n entraînant aucune conséquence juridique pour le client. Des factures pro forma …   Encyclopédie Universelle

  • pro forma — pro for•ma [[t]proʊ ˈfɔr mə[/t]] adj. 1) done as a matter of form or for the sake of form: a pro forma apology[/ex] 2) acc. Also, pro•for′ma. provided in advance of shipment and merely showing the description and quantity of goods shipped without …   From formal English to slang

  • pro forma — (izg. prȏ fȍrma) <indekl.> DEFINICIJA radi forme, ob. postupak ili radnja koja se čini da se zadovolji forma ili procedura, a prikriva stvarnu namjeru ili cilj ETIMOLOGIJA lat …   Hrvatski jezični portal

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