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v2.3.0.11

Credit Quality of Financing Receivables and the Allowance for Credit Losses (Tables) | 12 Months Ended
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Mar. 31, 2011
Impaired Loans and Valuation Allowance Disclosure | The following table provides information about the allowance for credit losses as of March 31, 2011:
|  | March 31, 2011 |
|  | Millions of yen |
|  | Loans |  |  |  |  |  |  |
|  |  |  |  | Corporate |  |  |  |  |  |  |  |  |  |
|  | Consumer |  |  | Non-recourse loans |  |  | Other |  |  | Purchased loans* |  |  | Direct financing leases |  |  | Total |
Allowance for Credit Losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending Balance |  | ¥ | 17,096 |  |  | ¥ | 27,426 |  |  | ¥ | 70,972 |  |  | ¥ | 17,455 |  |  | ¥ | 21,201 |  |  | ¥ | 154,150 |
Individually Evaluated for Impairment |  |  | 3,016 |  |  |  | 23,123 |  |  |  | 55,170 |  |  |  | 16,014 |  |  |  | 0 |  |  |  | 97,323 |
Not Individually Evaluated for Impairment |  |  | 14,080 |  |  |  | 4,303 |  |  |  | 15,802 |  |  |  | 1,441 |  |  |  | 21,201 |  |  |  | 56,827 |
Financing receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending Balance |  | ¥ | 840,419 |  |  | ¥ | 952,573 |  |  | ¥ | 1,065,119 |  |  | ¥ | 111,335 |  |  | ¥ | 830,853 |  |  | ¥ | 3,800,299 |
Individually Evaluated for Impairment |  |  | 8,312 |  |  |  | 73,029 |  |  |  | 194,005 |  |  |  | 36,685 |  |  |  | 0 |  |  |  | 312,031 |
Not Individually Evaluated for Impairment |  |  | 832,107 |  |  |  | 879,544 |  |  |  | 871,114 |  |  |  | 74,650 |  |  |  | 830,853 |  |  |  | 3,488,268 |
* | Purchased loans represent loans with evidence of deterioration of credit quality since origination and for which it is probable at acquisition that collection of all contractually required payments from the debtors is unlikely in accordance with ASC 310-30 (“Receivables—Loans and Debt Securities Acquired with Deteriorated Credit Quality”).
|  | March 31, 2011 |
|  | Millions of U.S. dollars |
|  | Loans |  |  |  |  |  |  |
|  |  |  |  | Corporate |  |  |  |  |  |  |  |  |  |
|  | Consumer |  |  | Non-recourse loans |  |  | Other |  |  | Purchased loans* |  |  | Direct financing leases |  |  | Total |
Allowance for Credit Losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending Balance |  | $ | 206 |  |  | $ | 329 |  |  | $ | 854 |  |  | $ | 210 |  |  | $ | 255 |  |  | $ | 1,854 |
Individually Evaluated for Impairment |  |  | 36 |  |  |  | 278 |  |  |  | 663 |  |  |  | 193 |  |  |  | 0 |  |  |  | 1,170 |
Not Individually Evaluated for Impairment |  |  | 170 |  |  |  | 51 |  |  |  | 191 |  |  |  | 17 |  |  |  | 255 |  |  |  | 684 |
Financing receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending Balance |  | $ | 10,108 |  |  | $ | 11,456 |  |  | $ | 12,809 |  |  | $ | 1,339 |  |  | $ | 9,992 |  |  | $ | 45,704 |
Individually Evaluated for Impairment |  |  | 100 |  |  |  | 879 |  |  |  | 2,333 |  |  |  | 441 |  |  |  | 0 |  |  |  | 3,753 |
Not Individually Evaluated for Impairment |  |  | 10,008 |  |  |  | 10,577 |  |  |  | 10,476 |  |  |  | 898 |  |  |  | 9,992 |  |  |  | 41,951
Impaired Financing Receivables Table | The following table provides information about the impaired loans as of March 31, 2011:
|  | March 31, 2011 |
|  | Millions of Yen |
|  | Class |  | Loans Individually Evaluated for Impairment |  |  | Unpaid Principal Balance |  |  | Related Allowance |
With no related allowance recorded *1: |  |  |  | ¥ | 68,282 |  |  | ¥ | 68,183 |  |  | ¥ | 0 |
Consumer borrowers |  | Housing loans |  |  | 2,259 |  |  |  | 2,259 |  |  |  | 0 |
|  | Other |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Corporate borrowers |  |  |  |  | 66,023 |  |  |  | 65,924 |  |  |  | 0 |
Non-recourse loans |  | Japan |  |  | 9,465 |  |  |  | 9,443 |  |  |  | 0 |
|  | U.S |  |  | 4,579 |  |  |  | 4,579 |  |  |  | 0 |
Other |  | Real estate companies |  |  | 14,532 |  |  |  | 14,516 |  |  |  | 0 |
|  | Entertainment companies |  |  | 17,080 |  |  |  | 17,031 |  |  |  | 0 |
|  | Other |  |  | 20,367 |  |  |  | 20,355 |  |  |  | 0 |
Purchased loans |  |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
With an allowance recorded *2: |  |  |  |  | 243,749 |  |  |  | 242,843 |  |  |  | 97,323 |
Consumer borrowers |  | Housing loans |  |  | 6,053 |  |  |  | 6,052 |  |  |  | 3,016 |
|  | Other |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Corporate borrowers |  |  |  |  | 201,011 |  |  |  | 200,106 |  |  |  | 78,293 |
Non-recourse loans |  | Japan |  |  | 11,953 |  |  |  | 11,895 |  |  |  | 4,421 |
|  | U.S |  |  | 47,032 |  |  |  | 46,786 |  |  |  | 18,702 |
Other |  | Real estate companies |  |  | 79,075 |  |  |  | 78,808 |  |  |  | 30,552 |
|  | Entertainment companies |  |  | 12,517 |  |  |  | 12,486 |  |  |  | 4,114 |
|  | Other |  |  | 50,434 |  |  |  | 50,131 |  |  |  | 20,504 |
Purchased loans |  |  |  |  | 36,685 |  |  |  | 36,685 |  |  |  | 16,014 |
Total: |  |  |  | ¥ | 312,031 |  |  | ¥ | 311,026 |  |  | ¥ | 97,323 |
Consumer borrowers |  |  |  |  | 8,312 |  |  |  | 8,311 |  |  |  | 3,016 |
Corporate borrowers |  |  |  |  | 267,034 |  |  |  | 266,030 |  |  |  | 78,293 |
Non-recourse loans |  |  |  |  | 73,029 |  |  |  | 72,703 |  |  |  | 23,123 |
Other |  |  |  |  | 194,005 |  |  |  | 193,327 |  |  |  | 55,170 |
Purchased loans |  |  |  |  | 36,685 |  |  |  | 36,685 |  |  |  | 16,014 |
*1 | “With no related allowance recorded” represents impaired loans with no allowance for credit losses as all amounts due are considered to be collectible.
*2 | “With an allowance recorded” represents impaired loans with the allowance for credit losses as all or a part of the amounts due are not considered to be collectible.
|  | March 31, 2011 |
|  | Millions of U.S. dollars |
|  | Class |  | Loans Individually Evaluated for Impairment |  |  | Unpaid Principal Balance |  |  | Related Allowance |
With no related allowance recorded*1: |  |  |  | $ | 822 |  |  | $ | 820 |  |  | $ | 0 |
Consumer borrowers |  | Housing loans |  |  | 27 |  |  |  | 27 |  |  |  | 0 |
|  | Other |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Corporate borrowers |  |  |  |  | 795 |  |  |  | 793 |  |  |  | 0 |
Non-recourse loans |  | Japan |  |  | 114 |  |  |  | 114 |  |  |  | 0 |
|  | U.S |  |  | 55 |  |  |  | 55 |  |  |  | 0 |
Other |  | Real estate companies |  |  | 175 |  |  |  | 175 |  |  |  | 0 |
|  | Entertainment companies |  |  | 205 |  |  |  | 205 |  |  |  | 0 |
|  | Other |  |  | 246 |  |  |  | 244 |  |  |  | 0 |
Purchased loans |  |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
With an allowance recorded *2: |  |  |  |  | 2,931 |  |  |  | 2,921 |  |  |  | 1,170 |
Consumer borrowers |  | Housing loans |  |  | 73 |  |  |  | 73 |  |  |  | 36 |
|  | Other |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Corporate borrowers |  |  |  |  | 2,417 |  |  |  | 2,407 |  |  |  | 941 |
Non-recourse loans |  | Japan |  |  | 144 |  |  |  | 143 |  |  |  | 53 |
|  | U.S |  |  | 566 |  |  |  | 563 |  |  |  | 225 |
Other |  | Real estate companies |  |  | 951 |  |  |  | 948 |  |  |  | 367 |
|  | Entertainment companies |  |  | 151 |  |  |  | 150 |  |  |  | 49 |
|  | Other |  |  | 605 |  |  |  | 603 |  |  |  | 247 |
Purchased loans |  |  |  |  | 441 |  |  |  | 441 |  |  |  | 193 |
Total: |  |  |  | $ | 3,753 |  |  | $ | 3,741 |  |  | $ | 1,170 |
Consumer borrowers |  |  |  |  | 100 |  |  |  | 100 |  |  |  | 36 |
Corporate borrowers |  |  |  |  | 3,212 |  |  |  | 3,200 |  |  |  | 941 |
Non-recourse loans |  |  |  |  | 879 |  |  |  | 875 |  |  |  | 278 |
Other |  |  |  |  | 2,333 |  |  |  | 2,325 |  |  |  | 663 |
Purchased loans |  |  |  |  | 441 |  |  |  | 441 |  |  |  | 193 |
Financing Receivable Credit Quality Indicators Table | The following table provides information about the credit quality indicators as of March 31, 2011:
|  | March 31, 2011 |
|  | Millions of yen |
|  |  |  |  |  |  | Non-performing |  |  |  |
|  | Class |  | Performing |  |  | Loans individually evaluated for impairment |  |  | 90+ days past-due loans not individually evaluated for impairment |  |  | Subtotal |  |  | Total |
Consumer borrowers |  | Housing loans |  | ¥ | 807,194 |  |  | ¥ | 8,312 |  |  | ¥ | 9,972 |  |  | ¥ | 18,284 |  |  | ¥ | 825,478 |
|  | Other |  |  | 14,876 |  |  |  | 0 |  |  |  | 65 |  |  |  | 65 |  |  |  | 14,941 |
Corporate borrowers |  |  |  |  | 1,750,658 |  |  |  | 267,034 |  |  |  | 0 |  |  |  | 267,034 |  |  |  | 2,017,692 |
Non-recourse loans |  | Japan |  |  | 282,222 |  |  |  | 21,418 |  |  |  | 0 |  |  |  | 21,418 |  |  |  | 303,640 |
|  | U.S |  |  | 597,322 |  |  |  | 51,611 |  |  |  | 0 |  |  |  | 51,611 |  |  |  | 648,933 |
Other |  | Real estate companies |  |  | 292,607 |  |  |  | 93,607 |  |  |  | 0 |  |  |  | 93,607 |  |  |  | 386,214 |
|  | Entertainment companies |  |  | 115,876 |  |  |  | 29,597 |  |  |  | 0 |  |  |  | 29,597 |  |  |  | 145,473 |
|  | Other |  |  | 462,631 |  |  |  | 70,801 |  |  |  | 0 |  |  |  | 70,801 |  |  |  | 533,432 |
Purchased loans |  |  |  |  | 74,650 |  |  |  | 36,685 |  |  |  | 0 |  |  |  | 36,685 |  |  |  | 111,335 |
Direct financing leases |  | Japan |  |  | 624,919 |  |  |  | 0 |  |  |  | 17,908 |  |  |  | 17,908 |  |  |  | 642,827 |
|  | Overseas |  |  | 183,147 |  |  |  | 0 |  |  |  | 4,879 |  |  |  | 4,879 |  |  |  | 188,026 |
Total |  |  |  |  | ¥3,455,444 |  |  | ¥ | 312,031 |  |  | ¥ | 32,824 |  |  | ¥ | 344,855 |  |  | ¥ | 3,800,299 |
|  | March 31, 2011 |
|  | Millions of U.S. dollars |
|  |  |  |  |  |  | Non-performing |  |  |  |
|  | Class |  | Performing |  |  | Loans individually evaluated for impairment |  |  | 90+ days past-due loans not individually evaluated for impairment |  |  | Subtotal |  |  | Total |
Consumer borrowers |  | Housing loans |  | $ | 9,708 |  |  | $ | 100 |  |  | $ | 120 |  |  | $ | 220 |  |  | $ | 9,928 |
|  | Other |  |  | 179 |  |  |  | 0 |  |  |  | 1 |  |  |  | 1 |  |  |  | 180 |
Corporate borrowers |  |  |  |  | 21,053 |  |  |  | 3,212 |  |  |  | 0 |  |  |  | 3,212 |  |  |  | 24,265 |
Non-recourse loans |  | Japan |  |  | 3,394 |  |  |  | 258 |  |  |  | 0 |  |  |  | 258 |  |  |  | 3,652 |
|  | U.S |  |  | 7,183 |  |  |  | 621 |  |  |  | 0 |  |  |  | 621 |  |  |  | 7,804 |
Other |  | Real estate companies |  |  | 3,519 |  |  |  | 1,126 |  |  |  | 0 |  |  |  | 1,126 |  |  |  | 4,645 |
|  | Entertainment companies |  |  | 1,394 |  |  |  | 356 |  |  |  | 0 |  |  |  | 356 |  |  |  | 1,750 |
|  | Other |  |  | 5,563 |  |  |  | 851 |  |  |  | 0 |  |  |  | 851 |  |  |  | 6,414 |
Purchased loans |  |  |  |  | 898 |  |  |  | 441 |  |  |  | 0 |  |  |  | 441 |  |  |  | 1,339 |
Direct financing leases |  | Japan |  |  | 7,516 |  |  |  | 0 |  |  |  | 215 |  |  |  | 215 |  |  |  | 7,731 |
|  | Overseas |  |  | 2,202 |  |  |  | 0 |  |  |  | 59 |  |  |  | 59 |  |  |  | 2,261 |
Total |  |  |  | $ | 41,556 |  |  | $ | 3,753 |  |  | $ | 395 |  |  | $ | 4,148 |  |  | $ | 45,704 |
Financing Receivables Past Due | The following table provides information about the non-accrual and past-due financing receivables as of March 31, 2011:
|  | March 31, 2011 |
|  | Millions of yen |
|  |  |  | Past-Due Financing Receivables |  |  |  |  |  |  |
|  | Class |  | 30-89 Days Past-Due |  |  | 90 Days or More Past-Due |  |  | Total Past-Due |  |  | Total Financing Receivables |  |  | Non-Accrual |
Consumer borrowers |  | Housing loans |  | ¥ | 4,119 |  |  | ¥ | 15,031 |  |  | ¥ | 19,150 |  |  | ¥ | 825,478 |  |  | ¥ | 15,031 |
|  | Other |  |  | 0 |  |  |  | 65 |  |  |  | 65 |  |  |  | 14,941 |  |  |  | 65 |
Corporate borrowers |  |  |  |  | 120,127 |  |  |  | 125,826 |  |  |  | 245,953 |  |  |  | 2,017,692 |  |  |  | 125,826 |
Non-recourse loans |  | Japan |  |  | 5,697 |  |  |  | 9,925 |  |  |  | 15,622 |  |  |  | 303,640 |  |  |  | 9,925 |
|  | U.S |  |  | 97,114 |  |  |  | 19,747 |  |  |  | 116,861 |  |  |  | 648,933 |  |  |  | 19,747 |
Other |  | Real estate companies |  |  | 4,556 |  |  |  | 54,566 |  |  |  | 59,122 |  |  |  | 386,214 |  |  |  | 54,566 |
|  | Entertainment companies |  |  | 3,093 |  |  |  | 5,487 |  |  |  | 8,580 |  |  |  | 145,473 |  |  |  | 5,487 |
|  | Other |  |  | 9,667 |  |  |  | 36,101 |  |  |  | 45,768 |  |  |  | 533,432 |  |  |  | 36,101 |
Direct financing leases |  | Japan |  |  | 3,307 |  |  |  | 17,908 |  |  |  | 21,215 |  |  |  | 642,827 |  |  |  | 17,908 |
|  | Overseas |  |  | 2,500 |  |  |  | 4,879 |  |  |  | 7,379 |  |  |  | 188,026 |  |  |  | 4,879 |
Total |  |  |  | ¥ | 130,053 |  |  | ¥ | 163,709 |  |  | ¥ | 293,762 |  |  | ¥ | 3,688,964 |  |  | ¥ | 163,709 |
|  | March 31, 2011 |
|  | Millions of U.S. dollars |
|  | Class |  | Past-Due Financing Receivables |  |  |  |  |  |  |
|  |  | 30-89 Days Past-Due |  |  | 90 Days or More Past-Due |  |  | Total Past Due |  |  | Total Financing Receivables |  |  | Non-Accrual |
Consumer borrowers |  | Housing loans |  | $ | 50 |  |  | $ | 181 |  |  | $ | 231 |  |  | $ | 9,928 |  |  | $ | 181 |
|  | Other |  |  | 0 |  |  |  | 1 |  |  |  | 1 |  |  |  | 180 |  |  |  | 1 |
Corporate borrowers |  |  |  |  | 1,444 |  |  |  | 1,513 |  |  |  | 2,957 |  |  |  | 24,265 |  |  |  | 1,513 |
Non-recourse loans |  | Japan |  |  | 69 |  |  |  | 119 |  |  |  | 188 |  |  |  | 3,652 |  |  |  | 119 |
|  | U.S |  |  | 1,168 |  |  |  | 237 |  |  |  | 1,405 |  |  |  | 7,804 |  |  |  | 237 |
Other |  | Real estate companies |  |  | 55 |  |  |  | 656 |  |  |  | 711 |  |  |  | 4,645 |  |  |  | 656 |
|  | Entertainment companies |  |  | 37 |  |  |  | 66 |  |  |  | 103 |  |  |  | 1,750 |  |  |  | 66 |
|  | Other |  |  | 115 |  |  |  | 435 |  |  |  | 550 |  |  |  | 6,414 |  |  |  | 435 |
Direct financing leases |  | Japan |  |  | 40 |  |  |  | 215 |  |  |  | 255 |  |  |  | 7,731 |  |  |  | 215 |
|  | Overseas |  |  | 30 |  |  |  | 59 |  |  |  | 89 |  |  |  | 2,261 |  |  |  | 59 |
Total |  |  |  | $ | 1,564 |  |  | $ | 1,969 |  |  | $ | 3,533 |  |  | $ | 44,365 |  |  | $ | 1,969 |

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