## V Income tax payable 

(Presentation) 

Income tax payable included in “Other” as current liabilities under Japanese GAAP has been presented separately as “Income tax payable” under IFRS. 

## W Provisions (current) 

(Presentation) 

Liabilities arising from certain sales discounts or rebates included in “Accrued expenses” or “Other” as current liabilities under Japanese GAAP have been included in “Provisions” (current) under IFRS. 

“Allowance for sales rebates” presented separately as cur- rent liabilities under Japanese GAAP has been included in “Provisions” (current) under IFRS. 

(Recognition and measurement) 

Liabilities for certain sales discounts or returns were deducted from “Notes and accounts receivable-trade” under Japanese GAAP. However, they have been included in “Provisions” (current) under IFRS. 

## X Other financial liabilities (current) 

(Presentation) 

Short-term finance lease liabilities and guaranty deposits received included in “Other” as current liabilities under Japanese GAAP have been included in “Other financial liabilities” (current) under IFRS. 

## Y Other current liabilities 

(Presentation) 

Income tax payable included in “Other” as current liabilities under Japanese GAAP has been presented separately as “Income tax payable” under IFRS. 

Liabilities arising from certain in-licensing agreements were included in “Other” as current liabilities under Japanese GAAP. However, they have been included in “Trade and other payables” (current) under IFRS. 

Certain liabilities included in “Accrued expenses” separately presented as current liabilities under Japanese GAAP have been included in “Other current liabilities” under IFRS. 

(Recognition and measurement) 

Accrued paid absences of ¥5,327 million not recognised under Japanese GAAP were recognised and included in “Other current liabilities” under IFRS. 

