private
  { Private 宣言 }
  FListIni: TIniFile;
・・・

procedure TForm1.FormCreate(Sender: TObject);
begin
  FListIni := TIniFile.Create(ExtractFilePath(Application.ExeName) + 'list.ini');
end;

procedure TForm1.FormDestroy(Sender: TObject);
begin
  FListIni.Free;
end;