Typically, pro-forma financial information must be prepared based on regulatory capital market require-ments. 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?
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?