Business Abbreviations

p

Per

p.a., per ann.

Per annum

P/A, P.A., p/a

Private account, power of attorney, particular average

P. & C.

Puts and calls

P. & I.

Protection and indemnity

P. & L.

Profit and loss

P. & S.

Purchase and sale

PA

Power of attorney, public accountant, purchasing agent

Part.

Participating

Payt.

Payment

PC

Participation, certificate

P.C., P/C, P.c.

Percent, price current, petty cash

Pcs.

Pieces

Pd

Paid

P.D.

Post dated

P/E

Price/earnings ratio

Per cap.

Per capita

Per Pro.

Per procuration

Perp.

Perpetual

Pf. Or Pfd.

Preferred

P.f.

Pro forma

PIN

Personal identification number

PIP

Personal identification project

PITA

Principal, interest, taxes and insurance

Pkgs.

Packages

P.L.

Partial loss

P.O.

Price list

PLC

Public utility company

P.M., pm.

Purchase money mortgage, premium

PMI

Private mortgage insurance

PN

Promissory note

POD

Price on delivery

POL

Port of embarkation, port of entry

P.O.R.

Payable on receipt

POS

Point-of-sale electronic transfer payments system

POST

Point-of-sale terminal or transfer

P.p.

By proxy

P.P.I.F.I.A.

Policy proof of interest, full interest admitted

Prem.

Premium

Pres.

Presentation, president

Pr. Ln.

Prior lien

Pro.

Protest

Prox.

Proximo

PSA

Principal supervisory agent

Pts.

Participating

Pt. Pd.

Part paid

P.V.

Par value

PV

Present value