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investment in tangible assets [3 entries]
  1. investment in tangible assets    実物資産への投資
  2. difference between the fair value of the investment in the OTC joint venture and its tangible net assets    OTC合弁事業に対する投資とその有形純資産の公正価額の差額
  3. goodwill taken to reserves in respect of the difference between the fair value of the investment in the OTC joint venture and its tangible net assets    OTC合弁事業に対する投資とその有形純資産の公正価額の差額に関し剰余金と相殺された営業権
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