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Commitments, Guarantees, and Contingent Liabilities (Tables)

9 Months Ended

Dec. 31, 2011

Operating Leases of Lessee Disclosure

The minimum future rentals on non-cancelable operating leases are as follows:

			December 31, 2011				December 31, 2011
		Millions of yen
		March 31, 2011				December 31, 2011
Within one year		¥	3,587			¥	3,439
More than one year			26,302				24,048
Total		¥	29,889			¥	27,487

Contractual Commitments

As of March 31, 2011 and December 31, 2011, the amounts due are as follows:

			December 31, 2011				December 31, 2011
		Millions of yen
		March 31, 2011				December 31, 2011
Within one year		¥	382			¥	160
More than one year			60				268
Total		¥	442			¥	428

Schedule of Guarantor Obligations

The following table represents the summary of potential future payments, book value recorded as guarantee liabilities of the guarantee contracts outstanding and maturity of the longest guarantee contracts as of March 31, 2011 and December 31, 2011:

		March 31, 2011												December 31, 2011
		Millions of yen								Fiscal year				Millions of yen								Fiscal year
Guarantees		Potential future payment				Book value of guarantee liabilities				Maturity of the longest contract				Potential future payment				Book value of guarantee liabilities				Maturity of the longest contract
Corporate loans		¥	284,851			¥	1,958				2018			¥	318,832			¥	1,496				2026
Transferred loans			166,936				2,218				2043				154,784				3,800				2043
Housing loans			16,949				2,353				2051				15,198				2,228				2051
Other			294				4				2018				1,453				5				2018
Total		¥	469,030			¥	6,533				—			¥	490,267			¥	7,529				—

Secured Assets for Short Term and Long Term Debt Payables to Financial Institutions

Collateral—Other than the assets of the consolidated variable interest entities pledged as collateral for financing described in Note 7 (“Variable Interest Entities”), the Company and certain subsidiaries provide the following assets as collateral for the short-term and long-term debt payables to financial institutions as of March 31, 2011 and December 31, 2011:

		Millions of yen
		March 31, 2011				December 31, 2011
Minimum lease payments, loans and investment in operating leases		¥	97,148			¥	93,669
Investment in securities			50,679				84,610
Other operating assets			8,537				8,949
Other assets			14,399				3,398
Total		¥	170,763			¥	190,626

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Contractual Commitments

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General description of lessee's leasing arrangements including: (1) The basis on which contingent rental payments are determined, (2) The existence and terms of renewal or purchase options and escalation clauses, (3) Restrictions imposed by lease arrangements, such as those concerning dividends, additional debt, and further leasing, (4) Rent holidays, rent concessions, or leasehold improvement incentives and unusual provisions or conditions. Disclosure may also include the specific period used to amortize material leasehold improvements made at the inception of the lease or during the lease term. Additionally, for operating leases having initial or remaining noncancelable lease terms in excess of one year: (a) future minimum rental payments required as of the date of the latest balance sheet presented, in the aggregate and for each of the five succeeding fiscal years, (b) the total of minimum rentals to be received in the future under noncancelable subleases as of the date of the latest balance sheet presented, and (c) for all operating leases, rental expense for each period for which an income statement is presented, with separate amounts for minimum rentals, contingent rentals, and sublease rentals. Rental payments under leases with terms of a month or less that were not renewed need not be included.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 13

-Paragraph 16

-Subparagraph b, c, d

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Description of financial instruments held by the entity for its own account for trading or investment purposes that are carried at fair value and pledged to counterparties as collateral for financing transactions. Description may include equity, fixed income, debt or other securities. This element may be used for the entire securities owned and pledged as collateral schedule as a single block of text.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 140

-Paragraph 17

-Subparagraph a(2)



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 140

-Paragraph 15

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Provides pertinent information about each guarantee obligation, or each group of similar guarantee obligations, including (a) the nature of the guarantee, including its term, how it arose, and the events or circumstances that would require the guarantor to perform under the guarantee; (b) the maximum potential amount of future payments (undiscounted) the guarantor could be required to make under the guarantee; (c) the current carrying amount of the liability, if any, for the guarantor's obligations under the guarantee; and (d) the nature of any recourse provisions under the guarantee, and any assets held either as collateral or by third parties, and any relevant related party disclosure. Excludes disclosures about product warranties.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 5

-Paragraph 9, 10, 11, 12



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name FASB Interpretation (FIN)

-Number 45

-Paragraph 13, 16

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