Pro forma financial statements

Pro forma financial statements

A firm's financial statements as adjusted to reflect a projected or planned transaction. "What-if" analysis.

Pro Forma Financial Statement

A financial statement that a company prepares to consider the effects of a potential activity. For example, if a company is considering acquiring another, it may prepare a pro forma financial statement to estimate what effect the acquisition would have on its own financial circumstances. A pro forma financial statement can be part of the risk analysis of a situation. See also: Due diligence.
References in periodicals archive ?
Pursuant to the requirements of Regulation G, we have provided the pro forma financial statements for the period ended March 31, 2015 as an exhibit to this press release.
the conditional phase will involve statutory audit and certification of combined pro forma financial statements for the fiscal year 2014 of Cil Loire Valley.
A well-designed set of Pro Forma Financial Statements summarizes the information throughout your budget for managers, bankers, directors, and others making financial decisions regarding your business.
Had Lyondell owned 100 percent of the refinery for the first six months of 2006, and had the new crude oil contract been in place, the company's unaudited pro forma financial statements indicate that pro forma net income would have increased from $450 million to $640 million, or $1.
Alcan also released pro forma financial statements for 2004 which reflect the spin-off of Novelis and the adjustments discussed above.
Accordingly, thought must be given as to how the executives can provide the relevant certifications, particularly in the acquirer's first post-closing SEC periodic report (a current report on Form 8-K, even one with target or pro forma financial statements, need not be certified).
Given the above, serious investment analyses, including the creation of realistic sales development plans and pro forma financial statements, are essential prerequisites for investment decisions.
The Board has also considered recent financial statements, including pro forma financial statements and other available information, and the condition of the U.
The CPA should be sure to make a list for the insurance adjuster of all the assumptions he or she made in preparing the pro forma financial statements, along with the justification for those adjustments.
The preliminary pro forma financial statements present 2010 D&A of $339 million, which includes purchase accounting adjustments associated with the amortization of acquired intangible assets of $134 million, or $0.
We have attached pro forma financial statements showing FRP excluding the spin-off.
In this role, Milara will be responsible for assisting with the analyses of real estate development ventures; performing comprehensive analyses of appraisal reports and preliminary project plans; and accruing information to be used in pro forma financial statements.