Dontcry:

I'm not an accountant but it might be that the words "pro forma" are meant to justify the addition of these funds in the way they have done. The dictionary definition is:

"[ attrib. ] (of a financial statement) showing potential or expected income, costs, assets, or liabilities, esp. in relation to some planned or expected act or situation."

Since they knew at Sept. 30 that these funds were going to come they wanted to assure the market that the $85.6 million number would be valid in October. Otherwise, I suppose, they would have had to wait until the Q4 numbers were published to confirm the transaction.