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

House Democrats tried to pass Meeks' measure last week via unanimous consent during a brief pro forma session, but were blocked from even offering it as the presiding Republican quickly gaveled out of session. —Caitlin Yilek, CBS News, 16 Apr. 2026

The combined company is targeting roughly $5 billion in pro forma 2026 free cash flow. —Michael Khouw, CNBC, 13 Apr. 2026

Republicans are not bound by chamber rules to recognize Democrats in a pro forma session. —Jennifer Hansler, CNN Money, 9 Apr. 2026

The House met briefly during a pro forma session following the bill’s passage but did not attempt to advance the bill because of objections from hard-line conservatives. —Ashleigh Fields, The Hill, 5 Apr. 2026

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