| Index |
| Pacific Cable Board |
| Paparoa Coal Mining Co Ltd |
| Parker Lamb Timber Co Ltd |
| Parker Timber Co Ltd |
| Parry Bros |
| Patea Farmers Co-op Freezing Co Ltd |
| Patea Shipping Co |
| Patea Steam Navigation Co Ltd |
| Patea Steam Shipping Co Ltd |
| Paterson & Co |
| AS Paterson & Co Ltd |
| Pearl Kasper Shipping Company Limited |
| Patrick J & Co |
| Patrick Steamship Co Ltd |
| Pegasus Fishing Co Ltd |
| Pegasus Freezing Co Ltd |
| Penagree Ltd |
| Pencarrow Quarries Ltd |
| Pencarrow Sand & Shingle |
| Peninsular & Akaroa Steam Navigation Co Ltd |
| Peninsular Ferry Co Ltd |
| Peninsular Steam Boat Co Ltd |
| Perano Bros |
| Perpetual Trustees |
| Piako Shipping Co Ltd |
| Pioneer Trading Co Ltd |
| Pioneer Trawling Co Ltd |
| Pitcaithly , Wallace & Co |
| Portobello Railway Ferry Co |
| Port Pegasus Fishing Co |
| Postmaster General of New Zealand |
| Poverty Bay Sash & Door factory & timber yard |
| Progressive Fishing Co Ltd |
| Provincial Govt of Otago |
| Public Trustee |
| Puponga Coal Co |
| Puponga Shipping Co Ltd |