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| English | Japanese |
| postmaster (" The logon name and therefore the email address of an account that is responsible for maintaining email services on a mail server. When an account holder is having trouble with email, a message to postmaster or ""postmaster | ポストマスター |
| Preparation of an Opening Balance Sheet at the Date of Transition to IFRS | IFRS への移行日の開始貸借対照表の準備 (A template that addresses, from a Finance & Accounting perspective, the significant activities required of companies to prepare their opening balance sheet at the date of transition to IFRS within the context of a conversion from previous Generally Accepted Accounting Principles (GAAP) to International Financial Reporting Standards (IFRS)) |