Precis,This definition of pro forma profit is taken from...

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    Precis,
    This definition of pro forma profit is taken from Investopedia... "In financial accounting, pro forma refers to a report of the company's earnings that excludes unusual or nonrecurring transactions. Excluded expenses could include declining investment values, restructuring costs, and adjustments made on the company's balance sheet that fix accounting errors from prior years."

    It could be that there is some re-structuring costs and other adjustments that are still to come with a corresponding impact on the profit before tax number.
 
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