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Pro forma
The term ''pro forma'' (Latin for "as a matter of form" or "for the sake of form") is most often used to describe a practice or document that is provided as a courtesy and/or satisfies minimum requirements, conforms to a norm or doctrine, tends to be performed perfunctorily and/or is considered a formality.
== Accounting ==
The ''pro forma'' accounting is a statement of the company's financial activities while excluding "unusual and nonrecurring transactions" when stating how much money the company actually made. Expenses often excluded from ''pro forma'' results include company restructuring costs, a decline in the value of the company's investments, or other accounting charges, such as adjusting the current balance sheet to fix faulty accounting practices in previous years.
There was a boom in the reporting of ''pro forma'' results in the USA starting in the late 1990s, with many dot-com companies using the technique to recast their losses as profits, or at least to show smaller losses than the US GAAP accounting showed. The U.S. Securities and Exchange Commission requires publicly traded companies in the United States to report US GAAP-based financial results, and has cautioned companies that using ''pro forma'' results to obscure US GAAP results would be considered fraud if used to mislead investors.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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