pro forma

adjective

pro for·​ma (ˌ)prō-ˈfȯr-mə 

1

: made or carried out in a perfunctory manner or as a formality

2

: based on financial assumptions or projections: such as

a

: reflecting a transaction (such 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

Did you know?

A lot of things are done for the sake of appearances. A teacher might get officially observed and evaluated every three years, even though everyone knows she's terrific and the whole thing is strictly pro forma. A critic might say that an orchestral conductor gave a pro forma performance, since his heart wasn't in it. A business owner might make a pro forma appearance at the funeral of a politician's mother, never having met her but maybe hoping for a favor from her son sometime in the future. In business, pro forma has some special meanings; a pro forma invoice, for example, will list all the items being sent but, unlike a true invoice, won't be an actual bill.

Examples of pro forma in a Sentence

The meeting was strictly pro forma, since the decision had already been made.

Recent Examples on the Web

In 2021, while making a pro forma condemnation of church burnings, Trudeau still gave a tacit moral endorsement. —The Editors, National Review, 28 Feb. 2025

Stice also committed to divest at least $1.5 billion of non-core assets to accelerate pro forma debt reduction as part of the transaction. —David Blackmon, Forbes, 19 Feb. 2025

The Senate meets on Thursday at noon in a pro forma session. —Emily Brooks, The Hill, 1 Jan. 2025

The deal will make BlackRock a top five credit manager with about $220 billion in pro forma private credit client assets. —Jeff Marks, CNBC, 8 Jan. 2025

Word History

Etymology

Latin, for form

First Known Use

1823, in the meaning defined at sense 1

Rhymes for pro forma

• norma

Legal Definition

pro forma

adjective

pro for·​ma prō-ˈfȯr-mə 

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

Etymology

Latin, for the sake of form