Sprawozdanie finansowe pro-forma - czym jest?

Pro-forma financial statements – what are they?

3 January 2023

Apro-forma financial statement is a document that shows a company’s projected financial position in the future. It is particularly useful in situations where a company is planning new projects or wants to raise financing from investors or banks.

What is a pro-forma financial statement? Definition of the term

A pro-forma financial statement is a document that shows the projected financial position of a company over a specified future period. It can cover a period of one year or several years. A pro-forma financial statement is based on assumptions and projections about a company’s future financial performance, such as revenues, expenses, profits or losses.

What is a pro-forma financial statement based on?

A pro-forma financial statement is based on assumptions and projections about a company’s future financial performance. It may include information such as projected revenues, expenses, profits or losses, as well as estimated values of assets and liabilities. Pro-forma financial statements are prepared before certain events occur, such as starting a new project or obtaining financing.

Pro-forma financial statements – how to prepare them?

To prepare pro-forma financial statements, you need to:

Determine the purpose for which the report is being prepared, such as obtaining financing or starting a new project.
Gather all necessary data and information, such as data on the company’s current financial situation, market and industry forecasts, and data on the company’s planned activities.
Prepare assumptions about the company’s future financial performance, such as revenues, expenses, profits or losses.
Prepare estimates of assets and liabilities as of a specified future date.
Prepare the report in accordance with applicable laws and accounting standards.

It is important to make the pro-forma financial statements as accurate and reliable as possible, as they will be used by investors or banks to make decisions about financing or investing in the company. Therefore, it is advisable to carefully analyze the data and information and rely on sound assumptions about future financial performance.

Author

Dudley Dean

As Dudley Dean, I've spent countless hours dissecting and elucidating the intricacies of the financial world for our readers at Chenbro.eu. My journey began in the bustling world of finance, where I quickly developed a penchant for making complex financial concepts accessible to everyone. With a background in finance and a passion for writing, I transitioned into editing, where I found my true calling. I've always been fascinated by the ebb and flow of the global economy, from the critical analyses of regulatory capital arbitrage to the nuanced discussions of banking operations and investment strategies. At Chenbro.eu, I strive to bridge the gap between the arcane world of finance and our daily lives, believing that informed decisions stem from clear, concise, and comprehensible information. Whether it's explaining the implications of the Asian financial crisis or breaking down the basics of blockchain technology, my goal is to empower our readers with knowledge, one article at a time.