The movements in deferred tax assets and deferred tax liabilities for the years ended December 31, 2016 and 2017 are as follows:
| (In millions of yen) | ||||||||||||||||||||
| Beginning balance as of January 1, 2016 |
Amounts recorded under profit or loss |
Amounts recognized under other comprehensive income |
Other(1) | Ending balance as of December 31, 2016 |
||||||||||||||||
|
Deferred tax assets: |
||||||||||||||||||||
|
Tax losses |
3,132 | (2,311 | ) | — | 89 | 910 | ||||||||||||||
|
Depreciation |
920 | 849 | — | 0 | 1,769 | |||||||||||||||
|
Advances received |
2,967 | 332 | — | — | 3,299 | |||||||||||||||
|
Deferred revenue |
2,350 | 381 | — | — | 2,731 | |||||||||||||||
|
Restoration obligations for operating lease properties |
208 | (151 | ) | — | 0 | 57 | ||||||||||||||
|
Accrued bonuses |
614 | 135 | — | 1 | 750 | |||||||||||||||
|
Allowance for doubtful accounts |
85 | 495 | — | — | 580 | |||||||||||||||
|
Other accrued expenses |
421 | 263 | — | 1 | 685 | |||||||||||||||
|
Accrued enterprise taxes |
248 | 218 | — | — | 466 | |||||||||||||||
|
Available-for-sale financial assets |
558 | 80 | 8 | (2 | ) | 644 | ||||||||||||||
|
Share-based compensation |
719 | 378 | — | — | 1,097 | |||||||||||||||
|
Post-employment benefits |
1,018 | 416 | (209 | ) | 60 | 1,285 | ||||||||||||||
|
Tax effect on investments in subsidiaries and associates |
3,967 | 354 | (199 | ) | — | 4,122 | ||||||||||||||
|
Other |
425 | 488 | — | 36 | 949 | |||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|||||||||||
|
Total |
17,632 | 1,927 | (400 | ) | 185 | 19,344 | ||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|||||||||||
|
Deferred tax liabilities: |
||||||||||||||||||||
|
Available-for-sale financial assets |
(2,107 | ) | 36 | 446 | (2 | ) | (1,627 | ) | ||||||||||||
|
Prepaid expenses |
(350 | ) | (41 | ) | — | 46 | (345 | ) | ||||||||||||
|
Intangible assets |
— | 45 | — | (148 | ) | (103 | ) | |||||||||||||
|
Other |
(77 | ) | 35 | — | (2 | ) | (44 | ) | ||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|||||||||||
|
Total |
(2,534 | ) | 75 | 446 | (106 | ) | (2,119 | ) | ||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|||||||||||
| (1) |
Movements in others are attributable mainly to the acquisition of M.T. Burn Corporation and to incremental costs directly attributable to the issuance of common shares, which were recognized as a deduction from equity. |
| (In millions of yen) | ||||||||||||||||||||
| Beginning balance as of January 1, 2017 |
Amounts recorded under profit or loss |
Amounts recognized under other comprehensive income |
Other(1) | Ending balance as of December 31, 2017 |
||||||||||||||||
|
Deferred tax assets: |
||||||||||||||||||||
|
Tax losses |
910 | (712 | ) | — | 61 | 259 | ||||||||||||||
|
Depreciation |
1,769 | 601 | — | (110 | ) | 2,260 | ||||||||||||||
|
Advances received |
3,299 | 549 | — | — | 3,848 | |||||||||||||||
|
Deferred revenue |
2,731 | (263 | ) | — | 3 | 2,471 | ||||||||||||||
|
Restoration obligations for operating lease properties |
57 | 159 | — | (1 | ) | 215 | ||||||||||||||
|
Accrued bonuses |
750 | 121 | — | (117 | ) | 754 | ||||||||||||||
|
Allowance for doubtful accounts |
580 | (209 | ) | — | 6 | 377 | ||||||||||||||
|
Other accrued expenses |
685 | (82 | ) | — | 134 | 737 | ||||||||||||||
|
Accrued enterprise taxes |
466 | (223 | ) | — | (2 | ) | 241 | |||||||||||||
|
Available-for-sale financial assets |
644 | (387 | ) | 27 | (68 | ) | 216 | |||||||||||||
|
Share-based compensation |
1,097 | 77 | — | (5 | ) | 1,169 | ||||||||||||||
|
Post-employment benefits |
1,285 | 361 | (488 | ) | 26 | 1,184 | ||||||||||||||
|
Tax effect on investments in subsidiaries and associates |
4,122 | (1,610 | ) | (160 | ) | 24 | 2,376 | |||||||||||||
|
Other |
949 | 74 | — | (3 | ) | 1,020 | ||||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|||||||||||
|
Total |
19,344 | (1,544 | ) | (621 | ) | (52 | ) | 17,127 | ||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|||||||||||
|
Deferred tax liabilities: |
||||||||||||||||||||
|
Available-for-sale financial assets |
(1,627 | ) | 266 | 466 | (132 | ) | (1,027 | ) | ||||||||||||
|
Prepaid expenses |
(345 | ) | (11 | ) | — | — | (356 | ) | ||||||||||||
|
Intangible assets |
(103 | ) | 125 | — | (846 | ) | (824 | ) | ||||||||||||
|
Other |
(44 | ) | 65 | — | (22 | ) | (1 | ) | ||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|||||||||||
|
Total |
(2,119 | ) | 445 | 466 | (1,000 | ) | (2,208 | ) | ||||||||||||
|
|
|
|
|
|
|
|
|
|
|
|||||||||||
| (1) |
Movements in others are attributable mainly to the acquisition of NextFloor Corporation. |