pro forma

adjective

pro for·​ma (ˌ)prō-ˈfȯr-mə How to pronounce pro forma (audio)
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 Additionally, the production profile of the Assets are highly complementary to the Company's existing portfolio and operational strategy, with low annual production declines of ~9% per year that result in an unchanged consolidated decline rate, pro forma for the Acquisition. Charlotte Observer, 10 July 2024 The slides also showed combined pro forma revenue rising from and estimated $32.6 billion in 2025 to $32.9 billion in 2026 and $33.5 billion in 2027. Jill Goldsmith, Deadline, 8 July 2024 They all would be memorialized through an often pro forma process in which the sponsor of the bill would speak about the importance of the person about to be immortalized by the United States Postal Service. Ben Jacobs, Washington Examiner - Political News and Conservative Analysis About Congress, the President, and the Federal Government, 14 June 2024 Registration is often, but not always, pro forma: in Austria, the Unification Church was only recently allowed to legally incorporate after its legal status was revoked in 1974. Jonathan Fox, Foreign Affairs, 31 Aug. 2015 See all Example Sentences for pro forma 

These examples are programmatically compiled from various online sources to illustrate current usage of the word 'pro forma.' Any opinions expressed in the examples do not represent those of Merriam-Webster or its editors. Send us feedback about these examples.

Word History

Etymology

Latin, for form

First Known Use

1823, in the meaning defined at sense 1

Time Traveler
The first known use of pro forma was in 1823

Dictionary Entries Near pro forma

Cite this Entry

“Pro forma.” Merriam-Webster.com Dictionary, Merriam-Webster, https://www.merriam-webster.com/dictionary/pro%20forma. Accessed 31 Oct. 2024.

Legal Definition

pro forma

adjective
pro for·​ma prō-ˈfȯr-mə How to pronounce pro forma (audio)
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

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