| Index |
| Balabec Navigation Inc |
| Bank Line |
| Bank of Auckland |
| Bank of New Zealand Estates Co |
| Bank of Otago |
| Barnao Bros Ltd |
| Bay of Islands Coal Co |
| Bay of Plenty Shipping Co Ltd |
| Bay of Plenty Steam Navigation Co Ltd |
| Bay of Islands Development Co Ltd |
| Bay of Islands Steam Navigation Company |
| BB Shipping (NZ) Limited |
| J D Bell Ltd |
| E H Bennett Ltd |
| Bennett Steam Shipping Company |
| Beresfords & Roberts |
| Beresfords Ltd |
| Bird Bros Ltd |
| Birkenhead & Northcote Steamferry Co Ltd |
| Black Ball Coal Co Christchurch |
| Black Ball Coal Co Dunedin |
| Black Ball Coal Co London |
| Blackball Coal Mining Co of New Zealand |
| Blackball Coal Mines Propriety Ltd |
| Black & Gordon |
| Black Robin Freighters |
| Black Robin Shipping Company Limited |
| Blackwall Coal Co Ltd |
| Blenheim Shipping Co Ltd |
| Blenheim Steamship Co Ltd |
| Bluff Fish & Oyster Co Ltd |
| Bluff & Foveaux Strait Fishing & Oystering Co Ltd |
| Bluff Harbour Booard |
| Boyd Fishing Co Ltd |
| Bradney & Binds |
| Bradney & Binns |
| J H Bradney & Sons |
| Brand & Curzon Ltd |
| H Bray & Co Ltd |
| British Imperial Oil Co (NZ) Ltd |
| Brown Bros Ltd |
| Brown, Campbell &Co |
| Brownlee & Co Ltd |
| Brownlee Ltd |
| Broxton Ltd |
| AW Bryant Ltd |
| Burns Philp & Company |
| Burns Philp (New Hebrides) Limited |
| Burns Philp (South Seas) Ltd |
| J Burns & Co Ltd |
| Index |