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TOKYO, April 3 (Reuters) - The Bank of Japan released its closely watched quarterly tankan survey of corporate activity in Japan. (Median forecasts from Reuters poll of economists in parentheses.) Details were as follows: March 2017 June 2017 Dec 2016 ------------------------------------------------------- Manufacturers Large +12 (+14) +11 (+13) +10 Medium +11 +4 +6 Small +5 ( +3) 0 ( +1) +1 Non-manufacturers Large +20 (+20) +16 (+18) +18 Medium +17 +10 +16 Small +4 ( +2) -1 ( -1) +2 ------------------------------------------------------- 2017/18 Mar Survey CAPITAL SPENDING All firms -1.3 Large Firms +0.6 Manufacturers +5.3 Non-manufacturers -2.0 Medium Firms +17.5 Manufacturers +16.5 Non-manufacturers +18.1 Small Firms -22.6 Manufacturers -10.6 Non-manufacturers -27.5 RECURRING PROFITS All firms -1.1 Large Firms -0.2 Manufacturers -0.3 Non-manufacturers -0.1 Medium Firms -0.3 Manufacturers -0.2 Non-manufacturers -0.3 Small Firms -4.6 Manufacturers +1.0 Non-manufacturers -6.5 CORPORATE FINANCE Financial Position (percentage of firms saying they find financial conditions easy minus those who find conditions are tight) March Dec ------------------------------------------------------- All firms +16 +15 Large +24 +24 Medium +24 +22 Small +9 +9 ------------------------------------------------------- Lending Attitude of Financial Institutions (percentage of firms that find banks' lending attitude accommodative minus those who find it severe) March Dec ------------------------------------------------------- All firms +24 +24 Large +27 +27 Medium +28 +28 Small +20 +21 ------------------------------------------------------- EMPLOYMENT DIFFUSION INDEX (percentage of firms saying they had excess workers minus those saying they had insufficient workers) March Dec ------------------------------------------------------- All firms -25 -21 Large Firms -15 -13 Manufacturers -8 -6 Non-manufacturers -22 -19 Small Firms -28 -24 Manufacturers -19 -14 Non-manufacturers -34 -31 ------------------------------------------------------- PRODUCTION CAPACITY INDEX (percentage of firms saying they had excess capacity minus those saying they had insufficient capacity) March Dec ------------------------------------------------------- All firms -2 0 Large Firms 0 0 Manufacturers +1 +1 Non-manufacturers -1 -2 Small Firms -3 -1 Manufacturers 0 +2 Non-manufacturers -4 -2 ------------------------------------------------------- Sentiment indexes measure the percentage of firms reporting a favourable business environment minus those reporting unfavourable conditions. The survey period: February 27 to March 31. The number of the companies that were surveyed: 10,799, of which 2,118 were large firms. To view the BOJ's table on the survey, click on http://www.boj.or.jp/statistics/tk/gaiyo/2016/tka1703.pdf (Reporting by Stanley White; Editing by Chris Gallagher)