释义 |
Pro forma financial statements Pro forma financial statementsA firm's financial statements as adjusted to reflect a projected or planned transaction. "What-if" analysis.Pro Forma Financial StatementA financial statement that a company prepares to consider the effects of a potential activity. For example, if a company is considering acquiring another, it may prepare a pro forma financial statement to estimate what effect the acquisition would have on its own financial circumstances. A pro forma financial statement can be part of the risk analysis of a situation. See also: Due diligence. |