## N Other components of equity 

## (Presentation) 

“Subscription rights to shares” presented separately under Japanese GAAP have been included in “Other components of equity” under IFRS. 

## (Recognition and measurement) 

The Group applied the exemption under IFRS 1 and transferred all cumulative exchange differences on translating foreign operations to retained earnings on the date of transition to IFRS (1 April 2012). As a result, “Other components of equity” has increased by ¥147,167 million. 

Under Japanese GAAP, unquoted equity shares were stated at cost, which was calculated by mainly using the moving average method. However, under IFRS, unquoted equity shares are measured at fair value. As a result, there has been an increase of ¥6,469 million in “Other components of equity”. 

## O Trade and other payables (non-current) 

## (Presentation) 

Long-term accounts payable-other included in “Other” as non-current liabilities under Japanese GAAP have been included in “Trade and other payables” (non-current) under IFRS. 

## P Deferred tax liabilities 

## (Recognition and measurement) 

Deferred tax liabilities are recognised for the temporary differences resulting from the reconciliations to IFRS. 

Under Japanese GAAP, the deferred tax assets and liabilities were offset only within the categories of short-term or long- term items. However, the amount of the offset increased because all deferred tax assets and liabilities are classified as non-current items under IFRS. As a result, the amount of “Deferred tax liabilities” decreased. 

## Q Retirement benefit liabilities 

## (Recognition and measurement) 

With regard to actuarial gains and losses, under Japanese GAAP, the Group mainly amortised them on a straight-line basis from the following year in which they were incurred over the average remaining service years of employees. However, under IFRS, the Group fully recognises the actuarial gains and losses when they are incurred in other comprehensive income as remeasurements of defined benefit plans. As a result, the amount of “Retirement benefit liabilities” has increased by ¥7,356 million. 

## R Provisions (non-current) 

## (Presentation) 

Provisions for onerous contracts included in “Other” as non- current liabilities under Japanese GAAP have been included in “Provisions” (non-current) under IFRS. (Recognition and measurement) 

Asset retirement obligations deducted from “Other” comprising investments and other assets under Japanese GAAP have been remeasured and recognised as “Provisions” (non-current) under IFRS. As a result, the amount of “Provisions” (non-current) has increased. 

## S Other financial liabilities (non-current) 

## (Presentation) 

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

## T Other non-current liabilities 

## (Presentation) 

Long-term accounts payable-other included in “Other” as non-current liabilities under Japanese GAAP have been included in “Trade and other payables” (non-current) under IFRS. 

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

## U Trade and other payables (current) 

## (Presentation) 

“Accounts payable-other” presented separately as current liabilities under Japanese GAAP have been included in “Trade and other payables” (current) 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. 

## (Recognition and measurement) 

Under Japanese GAAP, the allowance was recognised for repair and maintenance of certain fixed assets planned in future periods. However, such allowance is not recognised under IFRS because it does not satisfy the recognition require- ments of a provision. As a result, the amount of “Trade and other payables” (current) has decreased by ¥1,046 million. 

