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 ?
Note that contrary to this best practice recommendation, Inco Limited's 2003 release provides greater prominence to its pro forma measure, both by placing it prior to GAAP earnings, and discussing it in greater depth.
Managers have argued that pro forma earnings measures provide such value relevant information to investors, allowing them to better evaluate firm performance.
RELATED ARTICLE: Pro forma reporting best practices