R Provisions (non-current) N Other components of equity S Other financial liabilities (non-current) O Trade and other payables (non-current) T Other non-current liabilities U Trade and other payables (current) Q Retirement benefit liabilities Astellas Pharma Inc.  _ Annual Report 2014 154 (Presentation) (Presentation) (Presentation) (Presentation) (Presentation) (Presentation) 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. (Recognition and measurement) 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. “Accounts payable-other” presented separately as current  liabilities under Japanese GAAP have been included in “Trade  and other payables” (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. 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. 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. 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) “Subscription rights to shares” presented separately under  Japanese GAAP have been included in “Other components of  equity” under IFRS. 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. (Recognition and measurement) 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”. 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. (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.