Pro-Forma Financial Information

Typically, pro-forma financial information must be prepared based on regulatory capital market requirements. However, when trading on an unregulated capital market, or obtaining financing via a consortium of banks, “voluntary” pro-forma financial information may also be required e.g. for marketing reasons.

WHICH COMPLEXITY DRIVERS APPLY?

• High time pressure
• Varied work streams which must be coordinated
• Pro-forma financial information means hypothetical financial information which is subject to certain assumptions. Especially where transactions are in the future, the determination of assumptions and the resulting adjustments can be complex
• Access restrictions and difficulties in obtaining data for future transactions

WHAT ARE THE COMPONENTS OF PRO-FORMA FINANCIAL INFORMATION?

Pro-forma financial information normally comprises a pro-forma income statement with pro-forma notes, as well as a pro-forma balance sheet, except where the acquisition has already been included and reflected in the balance sheet of the statutory historical accounts.

WHAT SUPPORT DOES AUREN OFFER?

• Many years of extensive expertise in compiling and auditing pro-forma financial information based on our auditors’ project experience with the Big-4 companies
• Committed, effective teams
• Short and fast communication and decision-making channels between our advisors and you
• Pragmatic, consistently solution-focused approach
• Central contact, including for other workstreams, such as taxes, due diligence or valuation