adjective
- done or produced as a matter of form or routine, without genuine substance or intent
- (of a financial statement or invoice) prepared in advance or as a model, showing estimated or projected figures
Usage: often used in business and legal contexts
Usage: accounting and finance term
adverb
- as a matter of form; for the sake of form or procedure
Examples
- The committee gave pro forma approval to the proposal without serious discussion.
- The company issued a pro forma invoice before the goods were shipped.
- Pro forma financial statements help investors understand projected performance.
- He attended the meeting pro forma, showing little real interest.
- The bank required a pro forma balance sheet as part of the loan application.
- Pro forma consent was obtained, though the decision had already been made.