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v2.3.0.11

Variable Interest Entities (Tables) | 12 Months Ended
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Mar. 31, 2011
Consolidation Of Variable Interest Entities Disclosure | Information about VIEs for the Company and its subsidiaries are as follows:
1. | Consolidated VIEs
March 31, 2010 (4)
|  | Millions of yen |
Types of VIEs: |  | Total assets (1) |  |  | Total liabilities (1) |  |  | Assets which are pledged as collateral (2) |  |  | Commitments (3) |
(a) VIEs for liquidating customer assets |  | ¥ | 0 |  |  | ¥ | 0 |  |  | ¥ | 0 |  |  | ¥ | 0 |
(b) VIEs for acquisition of real estate and real estate development projects for customers |  |  | 17,817 |  |  |  | 9,245 |  |  |  | 10,980 |  |  |  | 0 |
(c) VIEs for acquisition of real estate for the Company and its subsidiaries’ real estate-related business |  |  | 389,343 |  |  |  | 102,960 |  |  |  | 156,922 |  |  |  | 2,680 |
(d) VIEs for corporate rehabilitation support business |  |  | 15,462 |  |  |  | 0 |  |  |  | 475 |  |  |  | 0 |
(e) VIEs for investment in securities |  |  | 23,804 |  |  |  | 9,342 |  |  |  | 0 |  |  |  | 1,596 |
(f) VIEs for securitizing financial assets such as direct financing lease receivable and loan receivable |  |  | 292,049 |  |  |  | 202,224 |  |  |  | 292,049 |  |  |  | 0 |
(g) VIEs for securitization of commercial mortgage loans originated by third parties |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
(h) Other VIEs |  |  | 6,937 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Total |  | ¥ | 745,412 |  |  | ¥ | 323,771 |  |  | ¥ | 460,426 |  |  | ¥ | 4,276 |
March 31, 2011
|  | Millions of yen |
Types of VIEs: |  | Total assets (1) |  |  | Total liabilities (1) |  |  | Assets which are pledged as collateral (2) |  |  | Commitments (3) |
(a) VIEs for liquidating customer assets |  | ¥ | 5,222 |  |  | ¥ | 3,846 |  |  | ¥ | 5,222 |  |  | ¥ | 0 |
(b) VIEs for acquisition of real estate and real estate development projects for customers |  |  | 16,051 |  |  |  | 4,493 |  |  |  | 5,660 |  |  |  | 0 |
(c) VIEs for acquisition of real estate for the Company and its subsidiaries’ real estate-related business |  |  | 343,394 |  |  |  | 120,908 |  |  |  | 226,319 |  |  |  | 1,076 |
(d) VIEs for corporate rehabilitation support business |  |  | 15,988 |  |  |  | 142 |  |  |  | 0 |  |  |  | 0 |
(e) VIEs for investment in securities |  |  | 83,694 |  |  |  | 13,675 |  |  |  | 33,169 |  |  |  | 1,491 |
(f) VIEs for securitizing financial assets such as direct financing lease receivable and loan receivable |  |  | 505,421 |  |  |  | 352,034 |  |  |  | 505,421 |  |  |  | 0 |
(g) VIEs for securitization of commercial mortgage loans originated by third parties |  |  | 669,375 |  |  |  | 671,349 |  |  |  | 660,237 |  |  |  | 0 |
(h) Other VIEs |  |  | 154,176 |  |  |  | 66,529 |  |  |  | 139,260 |  |  |  | 4,140 |
Total |  | ¥ | 1,793,321 |  |  | ¥ | 1,232,976 |  |  | ¥ | 1,575,288 |  |  | ¥ | 6,707 |
March 31, 2011
|  | Millions of U.S. dollars |
Types of VIEs: |  | Total assets (1) |  |  | Total liabilities (1) |  |  | Assets which are pledged as collateral (2) |  |  | Commitments (3) |
(a) VIEs for liquidating customer assets |  | $ | 63 |  |  | $ | 46 |  |  | $ | 63 |  |  | $ | 0 |
(b) VIEs for acquisition of real estate and real estate development projects for customers |  |  | 193 |  |  |  | 54 |  |  |  | 68 |  |  |  | 0 |
(c) VIEs for acquisition of real estate for the Company and its subsidiaries’ real estate-related business |  |  | 4,130 |  |  |  | 1,454 |  |  |  | 2,722 |  |  |  | 13 |
(d) VIEs for corporate rehabilitation support business |  |  | 192 |  |  |  | 2 |  |  |  | 0 |  |  |  | 0 |
(e) VIEs for investment in securities |  |  | 1,007 |  |  |  | 164 |  |  |  | 399 |  |  |  | 18 |
(f) VIEs for securitizing financial assets such as direct financing lease receivable and loan receivable |  |  | 6,078 |  |  |  | 4,234 |  |  |  | 6,078 |  |  |  | 0 |
(g) VIEs for securitization of commercial mortgage loans originated by third parties |  |  | 8,050 |  |  |  | 8,074 |  |  |  | 7,940 |  |  |  | 0 |
(h) Other VIEs |  |  | 1,854 |  |  |  | 800 |  |  |  | 1,675 |  |  |  | 50 |
Total |  | $ | 21,567 |  |  | $ | 14,828 |  |  | $ | 18,945 |  |  | $ | 81 |
Note: |  | (1) The assets of most VIEs are used only to repay the liabilities of the VIEs, and the creditors of the liabilities of the VIEs have no recourse to other assets of the Company and its subsidiaries.
|  | (2) The assets are pledged as collateral by VIE for financing of the VIE.
|  | (3) This item represents remaining balance of commitments that could require the Company and its subsidiaries to provide investments or loans to the VIE.
|  | (4) Until March 31, 2010, the Company and its subsidiaries had made disclosures according to ASC810-10 before amendment.
Schedule of Non-Consolidated Variable Interest Entities |
2. | Non-consolidated VIEs
March 31, 2010 (4)
|  | Millions of yen |
|  | Total assets |  |  | Carrying amount of the variable interests in the VIEs held by the Company and its subsidiaries |  |  | Maximum exposure to loss (5) |
Types of VIEs: |  |  | Specified bonds and non-recourse loans |  |  | Investments |  |
(a) VIEs for liquidating customer assets |  | ¥ | 80,585 |  |  | ¥ | 2,540 |  |  | ¥ | 10,075 |  |  | ¥ | 12,615 |
(b) VIEs for acquisition of real estate and real estate development projects for customers |  |  | 622,872 |  |  |  | 17,323 |  |  |  | 41,858 |  |  |  | 106,469 |
(c) VIEs for acquisition of real estate for the Company and its subsidiaries’ real estate-related business |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
(d) VIEs for corporate rehabilitation support business |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
(e) VIEs for investment in securities |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
(f) VIEs for securitizing financial assets such as direct financing lease receivable and loan receivable |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
(g) VIEs for securitization of commercial mortgage loans by third parties |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
(h) Other VIEs |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Total |  | ¥ | 703,457 |  |  | ¥ | 19,863 |  |  | ¥ | 51,933 |  |  | ¥ | 119,084 |
March 31, 2011
|  | Millions of yen |
Types of VIEs: |  | Total assets |  |  | Carrying amount of the variable interests in the VIEs held by the Company and its subsidiaries |  |  | Maximum exposure to loss (5) |
|  | Specified bonds and non-recourse loans |  |  | Investments |  |
(a) VIEs for liquidating customer assets |  | ¥ | 66,710 |  |  | ¥ | 1,073 |  |  | ¥ | 6,979 |  |  | ¥ | 8,052 |
(b) VIEs for acquisition of real estate and real estate development projects for customers |  |  | 1,090,147 |  |  |  | 174,380 |  |  |  | 52,850 |  |  |  | 260,935 |
(c) VIEs for acquisition of real estate for the Company and its subsidiaries’ real estate-related business |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
(d) VIEs for corporate rehabilitation support business |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
(e) VIEs for investment in securities |  |  | 1,143,069 |  |  |  | 0 |  |  |  | 22,349 |  |  |  | 37,287 |
(f) VIEs for securitizing financial assets such as direct financing lease receivable and loan receivable |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
(g) VIEs for securitization of commercial mortgage loans originated by third parties |  |  | 2,535,037 |  |  |  | 4,000 |  |  |  | 25,493 |  |  |  | 31,478 |
(h) Other VIEs |  |  | 83,811 |  |  |  | 697 |  |  |  | 3,132 |  |  |  | 3,829 |
Total |  | ¥ | 4,918,774 |  |  | ¥ | 180,150 |  |  | ¥ | 110,803 |  |  | ¥ | 341,581 |
March 31, 2011
|  | Millions of U.S. dollars |
Types of VIEs: |  | Total assets |  |  | Carrying amount of the variable interests in the VIEs held by the Company and its subsidiaries |  |  | Maximum exposure to loss (5) |
|  | Specified bonds and non-recourse loans |  |  | Investments |  |
(a) VIEs for liquidating customer assets |  | $ | 802 |  |  | $ | 13 |  |  | $ | 84 |  |  | $ | 97 |
(b) VIEs for acquisition of real estate and real estate development projects for customers |  |  | 13,111 |  |  |  | 2,097 |  |  |  | 635 |  |  |  | 3,138 |
(c) VIEs for acquisition of real estate for the Company and its subsidiaries’ real estate-related business |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
(d) VIEs for corporate rehabilitation support business |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
(e) VIEs for investment in securities |  |  | 13,747 |  |  |  | 0 |  |  |  | 269 |  |  |  | 449 |
(f) VIEs for securitizing financial assets such as direct financing lease receivable and loan receivable |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
(g) VIEs for securitization of commercial mortgage loans originated by third parties |  |  | 30,487 |  |  |  | 48 |  |  |  | 307 |  |  |  | 378 |
(h) Other VIEs |  |  | 1,008 |  |  |  | 9 |  |  |  | 38 |  |  |  | 46 |
Total |  | $ | 59,155 |  |  | $ | 2,167 |  |  | $ | 1,333 |  |  | $ | 4,108 |
Note: |  | (5) Maximum exposure to loss includes remaining balance of commitments that could require the Company and its subsidiaries to provide investments or loans to the VIE.

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