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

The Senate will meet Friday for a pro forma session at 9 a.m. The president is in Nantucket, Mass., for Thanksgiving. —Alexis Simendinger, The Hill, 27 Nov. 2024

Yet there can be something a little wiggly and pro forma about this kind of gratitude. —Joshua Rothman, The New Yorker, 26 Nov. 2024

The Senate will hold a pro forma session today at noon. —Alexis Simendinger, The Hill, 6 Nov. 2024

Congress is not in session, but the House is scheduled to meet for a brief pro forma session at 5 p.m. —Yash Roy, The Hill, 5 Nov. 2024

Word History

Etymology

Latin, for form

First Known Use

1823, in the meaning defined at sense 1

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