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
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Merriam-Webster unabridged
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