pro forma
adjective [ before noun ]
uk/ˌprəʊˈfɔːmə/ us ACCOUNTING, FINANCE
used to describe financial results which are not final, but give an idea of what is expected before the real results are known:
High oil prices are allowing analysts to predict pro forma earnings of around $3 billion.
Losses of £100m in the first half were more than double the total for a year earlier on a pro-forma basis.
COMMUNICATIONS
created as an example to show how other documents of the same type should be written or prepared:
a pro forma document/letter In the ordinary way a pro forma letter would be included for the client 's signature.
pro forma
adverb
They reported net income of 15 cents a share - an increase from the 10 cents the company earned pro forma a year ago.
pro forma
noun [ C ]
uk/ˌprəʊˈfɔːmə/ us COMMUNICATIONS
a particular type of letter, document, etc. that is created as an example to show how others of the same type should be written or prepared:
Save this document and use it as a pro forma for future documents.
→ pro forma invoice