pro forma
adjective
pro for·ma (ˌ)prō-ˈfȯr-mə 
1
: made or carried out in a perfunctory manner or as a formality
2
: based on financial assumptions or projections: such as
a
: reflecting a transaction (such as a merger) or other development as if it had been or will be in effect for a past or future period
a pro forma balance sheet
b
: excluding usually extraordinary charges or expenses (as from acquisitions, restructuring, or the write-down of goodwill) often in order to present a more attractive financial report
pro forma income
Did you know?
A lot of things are done for the sake of appearances. A teacher might get officially observed and evaluated every three years, even though everyone knows she's terrific and the whole thing is strictly pro forma. A critic might say that an orchestral conductor gave a pro forma performance, since his heart wasn't in it. A business owner might make a pro forma appearance at the funeral of a politician's mother, never having met her but maybe hoping for a favor from her son sometime in the future. In business, pro forma has some special meanings; a pro forma invoice, for example, will list all the items being sent but, unlike a true invoice, won't be an actual bill.
Example Sentences
The meeting was strictly pro forma, since the decision had already been made.
Recent Examples on the Web Wicker said the initial pro forma presented to the California State University system projected bond rates at 5.4 percent interest. 
Bryce Millercolumnist, San Diego Union-Tribune, 2 Sep. 2022 Confirmation votes before the Assembly are typically pro forma affairs. Emily Goodykoontz, Anchorage Daily News, 10 Aug. 2022 The method was largely seen as relatively pro forma in the past, but last year’s insurrection that led to more than 880 people being charged has changed that outlook. Christopher Keating, Hartford Courant, 1 Aug. 2022 The official denial of Zawahiri’s presence seemed aimed in part at saving face after the humiliation of being unable to protect a senior guest and at lowering tensions with the United States despite the statement’s pro forma condemnation. Pamela Constable, Washington Post, 4 Aug. 2022 By comparison, Cheney’s critiques of President Biden and his stewardship of the economy were pro forma — blaming his policies for surging inflation. Melanie Masonstaff Writer, Los Angeles Times, 29 June 2022 Parking development costs vary, but the Padres have modeled a cost of $48,000 per space to build a replacement garage, according to the pro forma evaluated in the Keyser Marston report. Jeff Mcdonald, San Diego Union-Tribune, 17 Apr. 2022 The House of Representatives convenes for a pro forma session at 11 a.m. Alisa Wiersema, ABC News, 23 Nov. 2021 But many music biopics are fairly pro forma, so kudos to Lemercier for trying something … different. Washington Post, 5 Apr. 2022 See More
Bryce Millercolumnist, San Diego Union-Tribune, 2 Sep. 2022 Confirmation votes before the Assembly are typically pro forma affairs. Emily Goodykoontz, Anchorage Daily News, 10 Aug. 2022 The method was largely seen as relatively pro forma in the past, but last year’s insurrection that led to more than 880 people being charged has changed that outlook. Christopher Keating, Hartford Courant, 1 Aug. 2022 The official denial of Zawahiri’s presence seemed aimed in part at saving face after the humiliation of being unable to protect a senior guest and at lowering tensions with the United States despite the statement’s pro forma condemnation. Pamela Constable, Washington Post, 4 Aug. 2022 By comparison, Cheney’s critiques of President Biden and his stewardship of the economy were pro forma — blaming his policies for surging inflation. Melanie Masonstaff Writer, Los Angeles Times, 29 June 2022 Parking development costs vary, but the Padres have modeled a cost of $48,000 per space to build a replacement garage, according to the pro forma evaluated in the Keyser Marston report. Jeff Mcdonald, San Diego Union-Tribune, 17 Apr. 2022 The House of Representatives convenes for a pro forma session at 11 a.m. Alisa Wiersema, ABC News, 23 Nov. 2021 But many music biopics are fairly pro forma, so kudos to Lemercier for trying something … different. Washington Post, 5 Apr. 2022 See More Word History
Etymology
Latin, for form
First Known Use
1823, in the meaning defined at sense 1
Legal Definition
pro forma
adjective
pro for·ma prō-ˈfȯr-mə
1
: made or carried out in a perfunctory manner or as a formality
2
: provided or made in advance to describe items or projections
a pro forma invoice