What is the meaning of Pro Forma?

Projected financial performance. When a new issue is being planned for distribution, the corporation issuing the security must tell the suppliers of the new capital how they intend on spending the money received from the sale of the securities. The corporation publishes a' Pro Forma' balance sheet which integrates the new pool of money into their current operation. This shows the shareholders how the corporation would have spent the money if they had it on the day the pro forma balance sheet was created.

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APABarry Goldsmith. (2010). pro forma. Retrieved September 20, 2026, from http://smartdefine.org/pro_forma/definitions/1161208
ChicagoBarry Goldsmith. 2010. "pro forma" http://smartdefine.org/pro_forma/definitions/1161208 (accessed September 20, 2026).
HarvardBarry Goldsmith 2010, pro forma, Smart Define, viewed 20 September, 2026, <http://smartdefine.org/pro_forma/definitions/1161208>.
MLABarry Goldsmith. "pro forma" 21 October 2010. Web. 20 September 2026. <http://smartdefine.org/pro_forma/definitions/1161208>
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