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
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    • ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory

    (10)

    Share Capital

    Common shares are classified as equity. Incremental costs directly attributable to the issue of common shares and stock options are recognized as a deduction from equity, net of any tax effects.