PBT
Abbreviation with 2 meanings
| Stands for | Preliminary breath test |
|---|---|
| Meanings | 2 |
| Categories | Government & Politics, Business & Finance |
PBT has two meanings. It stands for Preliminary breath test (police) or Profit before tax (accounting).
Meanings of PBT at a glance
| # | PBT stands for | Context |
|---|---|---|
| 1 | Preliminary breath test | Government & Politics › Police |
| 2 | Profit before tax | Business & Finance › Accounting |
1. Preliminary breath test
Government & Politics · Police Abbreviations
Handheld roadside breath test that gives a quick estimate of a driver's blood alcohol concentration, used to help establish probable cause for a DUI arrest. In many states PBT results are not admissible to prove the exact BAC at trial.
Example: The PBT read 0.11, so the trooper placed her under arrest and transported her for an evidentiary test.
The evidentiary breath test is performed later on a larger, regularly calibrated instrument at a station. Refusing a PBT carries lighter consequences in many states than refusing the evidentiary test. Some states call it a portable breath test.
2. Profit before tax
Business & Finance · Accounting Abbreviations
Profit a company earns after all expenses, including interest, but before corporate income tax. It is the standard pre-tax subtotal in UK, Indian, Australian and other IFRS-based financial statements, equivalent to the US term earnings before taxes.
Example: The bank's PBT rose to £1.4 billion, helped by lower impairment charges.
UK companies and banks often lead their results announcements with statutory and "underlying" PBT. In India, PBT is a standard line in the quarterly results tables published by listed companies. Deducting the tax charge from PBT gives profit after tax (PAT).
Related abbreviations
More police abbreviations
- OPP – Ontario Provincial Police
- OUI – Operating under the influence
- OWI – Operating while intoxicated
- PACE – Police and Criminal Evidence Act 1984
- PC – Police constable
- PCSO – Police community support officer
- PD – Police department
- PIT – Precision immobilization technique
See all 84 police abbreviations →