Pro Forma:
A latin term that translates into "for the sake of form." In the
investing world, the term describes a method of calculating
financial results in order to emphasize either current or
projected figures.
備考盈利
對應英文為Pro-Forma Earnings Projected earnings based on a set of assumptions and often used to present a business plan (in Latin pro forma means "for the sake of form"). It also refers to earnings which exclude non-recurring items. Pro- forma earnings are not derived by standard GAAP methods.
