| Preference share (sv= Preferensaktie) |
Grundiden i aktiebolagslagen är att alla aktier ska ha samma rättigheter. Förutom skillnader i rösträtt (A-/B-aktier) tillåter dock lagstiftaren att vissa aktier kan få företrädesrätt till utdelning.
Är bolaget börsnoterat kommer preferensaktierna att ha en högre börskurs an stamaktierna tack vare de förmånligare reglerna för utdelning. |
| P/E ratio |
| Parent company |
| Partnership |
| Payback period |
| Payment |
| Payment |
| Pay-off-period method |
| Payroll expense |
| Percentage of completion |
| Perminent differense |
| Personnel costs |
| Portfolio valuation |
| Post-balance sheet events |
| Post-transfer acquisition right |
|
Preference share
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| Preference shares |
| Prepaid income and expenses |
| Prepayments, accruals and deferrals |
| Present value method |
| Presentation currency |
| Price base amount |
| Price base amount |
| Price elasticity |
| Private placement share issue |
| Product costing |
| Product estimate |
| Productivity |
| Products in progress |
| Profit |
| Profit and loss from financial items |
| Profit before financial costs and tax |
| Profit before tax |
| Profit carried forward |
| Profit margin |
| Profit mark-up |
| Property mortgage |
| Proportional method |
| Prudence concept |
| Purchase method |
| Put option |