i hope this !
the answer is: a) to reflect the current business environment
pro forma financial statement refers to the financial statement that is made based on assumption or projection. this mean that the financial planning is made based on how the future would look like according to our own opinion.
current business environment cannot be considered as pro forma financial statement because it represent the situation that already happen. we does not need any projection to state current business environment.
it is intrapersonal, and i know that for a fact.