The certificate that brings a company into existence; it is issued to the shareholders of a company by the Registrar of Companies. It is issued when the memorandum and articles of association have been submitted to the Registrar of Companies, together with other documents that disclose the proposed registered address of the company, details of the proposed directors and company secretary, the nominal and issued share capital, and the capital duty. The statutory registration fee must also be submitted. Until the certificate is issued, the company has no legal existence.

• partnership agreement
• par value
• passing a name
• passing off
• passing the book
• passive management
• pass-through
• past-due loan
• pataca
• patent
• Patent Office
• path-dependent option
• pathfinder prospectus
• pawnbroker
• payable to bearer
• payable to order
• pay and file
• pay-as-you-earn
• payback period
• payback period method
• PAYE
• payee
• payer
• paying agent
• paying banker