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Definition of PRO FORMA
: made or carried out in a perfunctory manner or as a formality
: 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>