Definition of pro forma balance sheet
1
: a balance sheet containing imaginary accounts or figures for illustrative purposes
2
: a balance sheet that gives retroactive effect to new financing, combination, or other change in the status of a business concern or concerns
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“Pro forma balance sheet.” Merriam-Webster.com Dictionary, Merriam-Webster, https://www.merriam-webster.com/dictionary/pro%20forma%20balance%20sheet. Accessed 25 Jun. 2022.
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