Going public expenses
株式公開費用
JGAAP
Loss on valuation of derivatives
デリバティブ評価損
Financing expenses
資金調達費用
Share issuance costs
新株発行費
Interest on short-term bonds
短期社債利息
Share of loss of entities accounted for using equity method
持分法による投資損失
Recoveries of written off receivables
償却債権取立益
Gain on sales of goods
物品売却益
Gain on sales of scraps
スクラップ売却益
Gain on adjustment of account payable
債務勘定整理益