Pro forma

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Pro forma

A statement of the economic analysis of the costs and value of a proposed real estate development; usually includes land costs, hard and soft costs, equity, financing and sales price.
References in periodicals archive ?
Financial Executives International (FEI) and the National Investor Relations Institute (NIRI), both important players in the financial markets, have recently issued guidance to help ensure the appropriate reporting of pro forma earnings.
The following best practices for reporting pro forma earnings come from an analysis of these three sources.
The overriding objective for reporting pro forma earnings should be to provide value-relevant information.