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A proforma invoice is issued before the goods or services have been provided. Legality: An invoice is a legally binding document (official) that records the transaction and the payment request. In contrast, a proforma invoice is not a legally binding document.
From the Latin meaning for the sake of form, pro forma generally means something done for the sake of appearances, or formality. In finance, pro forma statements are projected, hypothetical views that reflect what-if scenarios.
Pro forma is a Latin term meaning made or done as a formality . In securities law , pro forma refers to financial statements that are prepared in advance of a transaction and projects the anticipated results of the transaction.
Pro forma statements look like regular statements, except theyre based on what ifs, not real financial results. As in, What if my business got a $50,000 loan next year? Your pro forma statements for that scenario would show what your income, account balances, and cash flow would look like with a $50,000 loan.
pro for​ma prō-ˈfȯr-mə 1. : made or carried out in a perfunctory manner or as a formality. 2. : provided or made in advance to describe items or projections.
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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 or satisfies minimum requirements, conforms to a norm or doctrine, tends to be performed perfunctorily or is considered a formality.
Pro Forma means producing a balance sheet that reflects a reasonably accurate financial statement of the Failed bank through the date of closing.

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