A statement showing how an organization has raised finance for a specified period and how that finance has been applied. Sources of funds are typically trading profits, issues of shares or loan stock, sales of fixed assets, and borrowings. Applications are typically trading losses, purchases of fixed assets, dividends paid, and repayment of borrowings. Any balancing figure represents an increase or decrease in working capital. In UK accountancy practice, it has been replaced by the cash-flow projection.

• portfolio protection
• portfolio theory
• position
• position limit
• position trading
• postal account
• post-Bang
• post-date
• posted price
• post-market trading
• potentially exempt transfer
• pound
• poundage
• pound cost averaging
• poverty trap
• power of attorney
• p.p.
• PPI
• PPP
• preacquisition profit
• preceding-year basis
• precept
• pre-emption
• pre-emption rights
• preference share