This is one of two comment DVDs that were awarded (with type randomly chosen) to those who spent 3,000 yen on goods at the NEGA sponsored event, 「NEW YEAR OF THE NEGATIVIST~Hakizome~」 KOBE 4 DAYZ (「NEW YEAR OF THE NEGATIVIST~吐き初め~」 KOBE 4 DAYZ), on 2012-01-06~09. This type features the band's money-hungry alter-ego, (Kabu) NEGA ENTERPRISES (㈱ネガエンタープライゼス), discussing the previous year's finances.