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InvestHub.com's
Finance Dictionary and Glossary of Investment Terms

pro forma  

Definition 1.

Description of financial statements that have one or more assumptions or hypothetical conditions built into the data. Often used with balance sheets and income statements.
 

Definition 2.

A latin term that translates into "for the sake of form." In the investing world, the term describes a method of calculating financial results in order to emphasize either current or projected figures.
 
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