The designated source(s) of external ﬁnancing required to make the pro forma balance sheet balance is called the:

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The designated source(s) of external financing required to make the pro forma balance sheet balance is called the plug variable. This is a variable amount that is added or subtracted from the balance sheet to ensure it balances out. It represents the difference between a company's projected assets and liabilities, and is used to ensure that the balance sheet equation (Assets = Liabilities + Equity) is satisfied.

The Designated Source(s) of External ﬁNancing Required to Make the Pro