From Longman Dictionary of Contemporary Englishpro formapro for‧ma /ˌprəʊ ˈfɔːmə $ ˌproʊ ˈfɔːr-/ adjective, adverb formal if something is approved, accepted etc pro forma, this is part of the usual way of doing things and does not involve any actual choice or decision pro forma approvalFrom Longman Business Dictionarypro-formapro-for‧ma /prəʊ ˈfɔːməproʊ ˈfɔːrmə/ adjective [only before a noun] ACCOUNTINGFINANCEpro-forma figures, results etc are not complete or final, and often do not include money that was spent on extraordinary itemsPro-forma earnings show how much a company would have earned had unusual and one-time charges not occurred.Their eventual loss compares with pro-forma pretax profit of $14.6 millions.Origin pro forma (1500-1600) Latin “as a matter of form”
