LINE Corp | CIK:0001611820 | 3

  • Filed: 3/30/2018
  • Entity registrant name: LINE Corp (CIK: 0001611820)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1611820/000119312518102738/0001193125-18-102738-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1611820/000119312518102738/ln-20171231.xml
  • XBRL Cloud Viewer: Click to open XBRL Cloud Viewer
  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001611820
  • Open this page in separate window: Click

    • ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory

    (11)

    Treasury Shares

    Treasury shares are measured at costs and deducted from equity. No gain or loss is recognized on the purchase, sales, or cancellation of the Company’s treasury shares. The difference between the book value and consideration received at the times of sales is recognized in equity.