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v2.3.0.11

Goodwill and Other Intangible Assets (Tables) | 12 Months Ended
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Mar. 31, 2011
Schedule of Goodwill | Changes in goodwill by reportable segment for fiscal 2009, 2010 and 2011 are as follows: In fiscal 2011, in line with a change of management classification, the Company changed certain segment classifications. Due to the changes, the reclassified figures are shown for fiscal 2009 and 2010.
|  | Millions of yen |
|  | Corporate Financial Services |  |  | Maintenance Leasing |  |  | Real Estate |  |  | Investment Banking |  |  | Retail |  |  | Overseas |  |  | Total |
Balance at March 31, 2008 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  | ¥ | 3,046 |  |  | ¥ | 282 |  |  | ¥ | 17,845 |  |  | ¥ | 9,977 |  |  | ¥ | 4,452 |  |  | ¥ | 48,494 |  |  | ¥ | 84,096 |
Accumulated impairment losses |  |  | (656 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (970 | ) |  |  | 0 |  |  |  | (274 | ) |  |  | (1,900 | )
|  |  | 2,390 |  |  |  | 282 |  |  |  | 17,845 |  |  |  | 9,007 |  |  |  | 4,452 |  |  |  | 48,220 |  |  |  | 82,196 |
Acquired |  |  | 39 |  |  |  | 0 |  |  |  | 5,298 |  |  |  | 20 |  |  |  | 0 |  |  |  | 0 |  |  |  | 5,357 |
Impairment |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (1,979 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (1,979 | )
Other (net)* |  |  | (1,926 | ) |  |  | 0 |  |  |  | (3,913 | ) |  |  | (1,143 | ) |  |  | 0 |  |  |  | (1,348 | ) |  |  | (8,330 | )
Balance at March 31, 2009 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  |  | 1,159 |  |  |  | 282 |  |  |  | 19,230 |  |  |  | 8,839 |  |  |  | 4,452 |  |  |  | 46,872 |  |  |  | 80,834 |
Accumulated impairment losses |  |  | (656 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (2,934 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (3,590 | )
|  |  | 503 |  |  |  | 282 |  |  |  | 19,230 |  |  |  | 5,905 |  |  |  | 4,452 |  |  |  | 46,872 |  |  |  | 77,244 |
Acquired |  |  | 173 |  |  |  | 0 |  |  |  | 1,473 |  |  |  | 140 |  |  |  | 0 |  |  |  | 0 |  |  |  | 1,786 |
Impairment |  |  | (295 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (2,393 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (2,688 | )
Other (net)* |  |  | 0 |  |  |  | 0 |  |  |  | (2,167 | ) |  |  | (912 | ) |  |  | 0 |  |  |  | (2,189 | ) |  |  | (5,268 | )
Balance at March 31, 2010 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  |  | 1,332 |  |  |  | 282 |  |  |  | 18,536 |  |  |  | 7,199 |  |  |  | 4,452 |  |  |  | 44,683 |  |  |  | 76,484 |
Accumulated impairment losses |  |  | (951 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (4,459 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (5,410 | )
|  |  | 381 |  |  |  | 282 |  |  |  | 18,536 |  |  |  | 2,740 |  |  |  | 4,452 |  |  |  | 44,683 |  |  |  | 71,074 |
Acquired |  |  | 0 |  |  |  | 0 |  |  |  | 148 |  |  |  | 0 |  |  |  | 0 |  |  |  | 29,099 |  |  |  | 29,247 |
Impairment |  |  | (173 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (173 | )
Other (net)* |  |  | 0 |  |  |  | 0 |  |  |  | 363 |  |  |  | (1,334 | ) |  |  | 0 |  |  |  | (4,387 | ) |  |  | (5,358 | )
Balance at March 31, 2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  |  | 677 |  |  |  | 282 |  |  |  | 19,047 |  |  |  | 3,544 |  |  |  | 4,452 |  |  |  | 69,395 |  |  |  | 97,397 |
Accumulated impairment losses |  |  | (469 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (2,138 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (2,607 | )
|  | ¥ | 208 |  |  | ¥ | 282 |  |  | ¥ | 19,047 |  |  | ¥ | 1,406 |  |  | ¥ | 4,452 |  |  | ¥ | 69,395 |  |  | ¥ | 94,790 |
|  | Millions of U.S. dollars |
|  | Corporate Financial Services |  |  | Maintenance Leasing |  |  | Real Estate |  |  | Investment Banking |  |  | Retail |  |  | Overseas |  |  | Total |
Balance at March 31, 2010 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  | $ | 16 |  |  | $ | 3 |  |  | $ | 223 |  |  | $ | 87 |  |  | $ | 54 |  |  | $ | 537 |  |  | $ | 920 |
Accumulated impairment losses |  |  | (11 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (54 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (65 | )
|  |  | 5 |  |  |  | 3 |  |  |  | 223 |  |  |  | 33 |  |  |  | 54 |  |  |  | 537 |  |  |  | 855 |
Acquired |  |  | 0 |  |  |  | 0 |  |  |  | 2 |  |  |  | 0 |  |  |  | 0 |  |  |  | 350 |  |  |  | 352 |
Impairment |  |  | (2 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | (2 | )
Other (net)* |  |  | 0 |  |  |  | 0 |  |  |  | 4 |  |  |  | (16 | ) |  |  | 0 |  |  |  | (53 | ) |  |  | (65 | )
Balance at March 31, 2011 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Goodwill |  |  | 9 |  |  |  | 3 |  |  |  | 229 |  |  |  | 43 |  |  |  | 54 |  |  |  | 834 |  |  |  | 1,172 |
Accumulated impairment losses |  |  | (6 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (26 | ) |  |  | 0 |  |  |  | 0 |  |  |  | (32 | )
|  | $ | 3 |  |  | $ | 3 |  |  | $ | 229 |  |  | $ | 17 |  |  | $ | 54 |  |  | $ | 834 |  |  | $ | 1,140 |
* | Other includes foreign currency translation adjustments and certain other reclassifications.
Intangible Assets Disclosure | Other intangible assets at March 31, 2010 and 2011 consist of the following:
|  | Millions of yen |  |  | Millions of U.S. dollars |
|  | 2010 |  |  | 2011 |  |  | 2011 |
Intangible assets not subject to amortization: |  |  |  |  |  |  |  |  |  |  |  |
Trade name |  | ¥ | 18,411 |  |  | ¥ | 18,175 |  |  | $ | 218 |
Others |  |  | 654 |  |  |  | 463 |  |  |  | 6 |
|  |  | 19,065 |  |  |  | 18,638 |  |  |  | 224 |
Intangible assets subject to amortization: |  |  |  |  |  |  |  |  |  |  |  |
Software |  |  | 56,360 |  |  |  | 58,654 |  |  |  | 705 |
Others |  |  | 9,543 |  |  |  | 15,601 |  |  |  | 188 |
|  |  | 65,903 |  |  |  | 74,255 |  |  |  | 893 |
Accumulated amortization |  |  | (43,586 | ) |  |  | (43,737 | ) |  |  | (526 | )
Net |  |  | 22,317 |  |  |  | 30,518 |  |  |  | 367 |
|  | ¥ | 41,382 |  |  | ¥ | 49,156 |  |  | $ | 591 |

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- Definition This block of text may be used to disclose all or part of the information related to intangible assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 44, 45, 46 + Details
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- Definition The carrying amount of goodwill, goodwill acquired during the year, goodwill impairment losses recognized, goodwill written off due to the sale of a business unit, goodwill not yet allocated, and any other changes to goodwill during the period in total and for each reportable segment. At least annually, an Entity must evaluate its goodwill for impairment. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 45 -Subparagraph c Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 45 -Subparagraph e Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 142 -Paragraph 47 + Details
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