LETTER P

P/E ratio, PER, Price-to-earnings ratio Paid-up capital Paper
Paper bill of exchange Paper promissory note Par value
Parent company Parent company regime Parent group
Pari passu covenant Parity Partial commitment
Participant Participating preference shares Participation certificates
Pass through Passthrough certificates Path of wealth, POW
Pay through Pay-in-kind securities Payables
Payback period Payback ratio Payment method
Payment term Payout ratio PBR
PDS PE Pecking order theory
Peer comparison method Percentage control Percentage interest
Percentage of completion method Performance bond Performing
Permanent financing Perpetual bond Perpetual subordinated loans and notes
Perpetuals Perpetuity Petro-dollars
Pierce the corporate veil PIK securities PIPO
Pitch Plain vanilla Ploughed back
Poison pill Political risk Ponzi scheme
Pooling of interest method Pooling on demand POP
Portable alpha Portable debt Portfolio insurance
Portfolio manager Position Positive carry
Positive covenant POW PPP
Praecipium Pragmatic valuation approach Prcess-oriented production
Pre-emption (right of) Pre-emptive action Pre-emptive right
Pre-emptive subscription rights Preference share Preferential dividend
Preferred habitat theory Preferred securities Preferred share
Premium Premium bond Prepaid expenses
Prepaid income Prepayment Prepayment penalty
Present value Present Value Index, PVI Price adjustment
Price-To-Book ratio, PBR Price-to-earnings ratio Primary dealers
Principal Principal-protected notes Principle of prudence
Priority dividend shares (non-voting) (PDS) Private equity Private equity firm
Private Initial Public Offering Private negotiation Private placement
Privileged share Pro forma, pro forma statements Product life cycle
Production Production models Profit
Profit and loss account/statement, P&L Profit before tax and non recurrent items Profit before tax and non recurring items
Profit generating capacity Profit on ordinary activities Profit sharing
Profitability Program trading Project bond
Project financing Projected benefit obligation, PBO Promissory note
Proportional rate Proportionate consolidation Prospectus
Provision Provision for employee benefits and pensions Proxy
Public offer Public offering Public Offering price
Public-to-Private, P to P Purchase method Purchase warrant
Purchases Purchasing Power Parity Put on the seller
Put option Put provision Put warrant
Put-call parity Puttable Puttable bond
Puttable instrument PV PVI
Pyramid scheme