/prəʊ ˈfɔːmə/ – Latin phrase
Definition: dữ liệu tài chính dự kiến hoặc ước lượng được sử dụng để dự đoán kết quả tài chính trong tương lai.
A more thorough explanation: as a matter of form; a term applied to documents that need to be completed as a formality or to practices that are done as a formality
Example: The company’s projected balance sheet, based solely on analysis and assumptions, is merely a pro forma document to be replaced shortly by the actual balance sheet.