Which One of the Following Best Describes Pro Forma Financial

Multiple Choice

Which one of the following best describes pro forma financial statements?

A) financial statements expressed in a foreign currency
B) financial statements where the assets are expressed as a percentage of total assets and costs are expressed as a percentage of sales
C) financial statements showing projected values for future time periods
D) financial statements expressed in real dollars, given a stated base year
E) financial statements where all accounts are expressed as a percentage of last year's values