Pro Forma Basis definition: Copy, customize, and use instantly
Introduction
The term "Pro Forma Basis" refers to a financial statement or calculation that adjusts for certain transactions, such as mergers, acquisitions, or restructurings, to reflect what the financials would look like as if those events had already occurred. It provides a "what-if" scenario for stakeholders to assess the potential impact of significant changes.
Below are various examples of how "Pro Forma Basis" can be defined in different contexts. Copy the one that fits your needs, customize it, and use it in your contract.
Definition of "Pro Forma Basis" as adjusted financial statement
This definition ties "Pro Forma Basis" to an adjusted financial statement.
"Pro Forma Basis" means a financial statement that has been adjusted to reflect hypothetical events or transactions, such as a merger or acquisition, as if those events had already occurred at the specified date.
Definition of "Pro Forma Basis" as adjusted for business combination
This definition connects "Pro Forma Basis" to business combinations.
"Pro Forma Basis" refers to a financial statement that reflects the effect of a business combination, with adjustments made to present the combined entity as if the transaction had occurred at an earlier date.
Definition of "Pro Forma Basis" as adjusted earnings measure
This definition links "Pro Forma Basis" to an earnings adjustment.
"Pro Forma Basis" means an earnings measure that has been adjusted to account for significant transactions or events, providing an estimate of earnings as if those events had already been completed.
Definition of "Pro Forma Basis" as adjusted for capital restructuring
This definition ties "Pro Forma Basis" to capital restructuring.
"Pro Forma Basis" refers to the financials adjusted to reflect the impact of a capital restructuring, showing what the company's financial position would have looked like after the change.
Definition of "Pro Forma Basis" as adjusted for new debt issuance
This definition connects "Pro Forma Basis" to new debt issuance.
"Pro Forma Basis" means a financial statement that reflects the impact of a new debt issuance, adjusting the company's financials as though the issuance had occurred at the beginning of the period.
Definition of "Pro Forma Basis" as adjusted for asset acquisitions
This definition links "Pro Forma Basis" to asset acquisitions.
"Pro Forma Basis" refers to a financial statement adjusted for asset acquisitions, showing what the financials would have looked like if the assets were acquired at an earlier date.
Definition of "Pro Forma Basis" as adjusted for divestitures
This definition ties "Pro Forma Basis" to divestitures.
"Pro Forma Basis" means a financial presentation that reflects the effects of a divestiture, adjusting the financials as if the divested assets were never part of the company.
Definition of "Pro Forma Basis" as adjusted for equity transactions
This definition connects "Pro Forma Basis" to equity transactions.
"Pro Forma Basis" refers to the financial results that have been adjusted for significant equity transactions, such as stock issuances or buybacks, to reflect the hypothetical financial condition post-transaction.
Definition of "Pro Forma Basis" as adjusted for changes in tax treatment
This definition links "Pro Forma Basis" to changes in tax treatment.
"Pro Forma Basis" means a financial calculation adjusted to reflect changes in tax treatment, showing how the financials would look under a new tax structure or regime.
Definition of "Pro Forma Basis" as adjusted for foreign exchange impacts
This definition ties "Pro Forma Basis" to foreign exchange impacts.
"Pro Forma Basis" refers to financial statements that have been adjusted to reflect the impact of foreign exchange rate fluctuations, showing what the results would be if those changes had already occurred.
Definition of "Pro Forma Basis" as adjusted for contingent liabilities
This definition connects "Pro Forma Basis" to contingent liabilities.
"Pro Forma Basis" means a financial statement that reflects the potential impact of contingent liabilities, such as pending litigation, as if those liabilities were already settled or realized.
Definition of "Pro Forma Basis" as adjusted for acquisitions of minority interests
This definition links "Pro Forma Basis" to minority interest acquisitions.
"Pro Forma Basis" refers to a financial adjustment that shows the effects of acquiring minority interests in subsidiaries, reflecting what the consolidated financials would look like.
Definition of "Pro Forma Basis" as adjusted for stock splits or reverse stock splits
This definition ties "Pro Forma Basis" to stock splits.
"Pro Forma Basis" means a financial calculation that adjusts for the impact of stock splits or reverse stock splits, showing the company's financial position as if the stock split had already taken place.
Definition of "Pro Forma Basis" as adjusted for changes in accounting policies
This definition connects "Pro Forma Basis" to accounting changes.
"Pro Forma Basis" refers to financial results that have been adjusted to reflect changes in accounting policies, showing the impact of adopting new accounting standards or principles.
Definition of "Pro Forma Basis" as adjusted for internal reorganizations
This definition links "Pro Forma Basis" to internal reorganizations.
"Pro Forma Basis" means a financial statement that reflects the effects of internal reorganizations, showing how the financials would have looked under the new organizational structure.
Definition of "Pro Forma Basis" as adjusted for restructuring charges
This definition ties "Pro Forma Basis" to restructuring.
"Pro Forma Basis" refers to a financial calculation adjusted for restructuring charges, showing the company’s financial condition as if the restructuring had already been completed.
Definition of "Pro Forma Basis" as adjusted for acquisitions of control
This definition connects "Pro Forma Basis" to control acquisitions.
"Pro Forma Basis" means the financial statements adjusted to show the impact of acquiring control of a company, as if the acquisition had been completed at the beginning of the period.
Definition of "Pro Forma Basis" as adjusted for merger impact
This definition links "Pro Forma Basis" to merger adjustments.
"Pro Forma Basis" refers to financial results that have been adjusted for the effects of a merger, reflecting the hypothetical financial performance of the combined entities.
Definition of "Pro Forma Basis" as adjusted for equity investments
This definition ties "Pro Forma Basis" to equity investments.
"Pro Forma Basis" means a financial adjustment that reflects the impact of significant equity investments made by the company, showing the potential effects on financial position and performance.
Definition of "Pro Forma Basis" as adjusted for cross-border transactions
This definition connects "Pro Forma Basis" to cross-border transactions.
"Pro Forma Basis" refers to financial statements that have been adjusted for the impact of cross-border transactions, such as international mergers or acquisitions, to reflect the changes as if they had already occurred.
Definition of "Pro Forma Basis" as adjusted for ownership changes
This definition links "Pro Forma Basis" to ownership changes.
"Pro Forma Basis" means a financial statement that reflects the effect of changes in ownership, such as the acquisition of a controlling stake or a reduction in ownership, as though the change had occurred at the beginning of the period.
Definition of "Pro Forma Basis" as adjusted for non-recurring items
This definition ties "Pro Forma Basis" to non-recurring items.
"Pro Forma Basis" refers to financial calculations that exclude non-recurring items, such as gains or losses from the sale of assets, to provide a clearer picture of ongoing operational performance.
Definition of "Pro Forma Basis" as adjusted for significant financing events
This definition connects "Pro Forma Basis" to financing events.
"Pro Forma Basis" means the financial statements adjusted for significant financing events, such as the issuance or repayment of debt, reflecting the financial position after those events.
Definition of "Pro Forma Basis" as adjusted for goodwill impairment
This definition links "Pro Forma Basis" to goodwill impairment.
"Pro Forma Basis" refers to financial results adjusted for goodwill impairment, showing how the financials would appear after accounting for any impairment losses on goodwill.
Definition of "Pro Forma Basis" as adjusted for unrealized gains or losses
This definition ties "Pro Forma Basis" to unrealized gains or losses.
"Pro Forma Basis" means a financial statement adjusted for unrealized gains or losses, showing the effects of changes in the value of assets or liabilities that have not yet been realized.
Definition of "Pro Forma Basis" as adjusted for extraordinary items
This definition connects "Pro Forma Basis" to extraordinary items.
"Pro Forma Basis" refers to financial calculations that exclude extraordinary items, providing a more accurate reflection of the company's ongoing business performance.
Definition of "Pro Forma Basis" as adjusted for operating synergies
This definition links "Pro Forma Basis" to synergies.
"Pro Forma Basis" means a financial statement adjusted for the expected operating synergies from a merger or acquisition, showing the potential combined financial performance of the entities involved.
Definition of "Pro Forma Basis" as adjusted for capital expenditures
This definition ties "Pro Forma Basis" to capital expenditures.
"Pro Forma Basis" refers to a financial calculation adjusted to reflect the effect of capital expenditures, showing the potential impact of these expenditures on the company’s financial position.
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