<?php
$re = '~(?<!т\.н)(?<!т\.к)(?<!e\.g)\.(?=\s+\p{L})~iu';
$str = "cats, e.g. Barsik, are funny. And it is true. So,";
preg_match($re, $str, $match, PREG_OFFSET_CAPTURE
); echo $match[0][1];
PD9waHAKCiRyZSA9ICd+KD88IdGCXC7QvSkoPzwh0YJcLtC6KSg/PCFlXC5nKVwuKD89XHMrXHB7TH0pfml1JzsKJHN0ciA9ICJjYXRzLCBlLmcuIEJhcnNpaywgYXJlIGZ1bm55LiBBbmQgaXQgaXMgdHJ1ZS4gU28sIjsgCnByZWdfbWF0Y2goJHJlLCAkc3RyLCAkbWF0Y2gsIFBSRUdfT0ZGU0VUX0NBUFRVUkUpOwplY2hvICRtYXRjaFswXVsxXTs=