Going public expenses
株式公開費用
Commission for purchase of treasury shares
自己株式取得費用
Amortization of share issuance costs
株式交付費償却
Amortization of bond issuance costs
社債発行費償却
Loss on cancellation of insurance policies
保険解約損
Loss on sales of membership
会員権売却損
Loss on valuation of membership
会員権評価損
Loss on valuation of golf club membership
ゴルフ会員権評価損
Loss on investments in money held in trust
金銭の信託運用損
Loss on valuation of investments in capital
出資金評価損