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Installment Loans (Tables) | 12 Months Ended
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Mar. 31, 2014
Composition of Installment Loans By Domicile and Type of Borrower | The composition of installment loans by domicile and type of borrower at March 31, 2013 and 2014 is as follows:
|  | Millions of yen |
|  | 2013 |  |  | 2014 |
Borrowers in Japan: |  |  |  |  |  |  |  |
Consumer— |  |  |  |  |  |  |  |
Housing loans |  | ¥ | 912,651 |  |  | ¥ | 973,439 |
Card loans |  |  | 225,707 |  |  |  | 228,868 |
Other |  |  | 26,967 |  |  |  | 24,875 |
|  |  | 1,165,325 |  |  |  | 1,227,182 |
Corporate— |  |  |  |  |  |  |  |
Real estate companies |  |  | 245,465 |  |  |  | 228,062 |
Non-recourse loans |  |  | 134,440 |  |  |  | 72,625 |
Commercial, industrial and other companies |  |  | 442,146 |  |  |  | 409,846 |
|  |  | 822,051 |  |  |  | 710,533 |
Overseas: |  |  |  |  |  |  |  |
Non-recourse loans |  |  | 434,517 |  |  |  | 101,579 |
Commercial, industrial companies and other |  |  | 198,477 |  |  |  | 222,920 |
|  |  | 632,994 |  |  |  | 324,499 |
Purchased loans* |  |  | 70,801 |  |  |  | 53,341 |
|  | ¥ | 2,691,171 |  |  | ¥ | 2,315,555 |
* | 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”).
Contractual Maturities of Installment Loans Except Purchased Loans | At March 31, 2014, the contractual maturities of installment loans (except purchased loans) for each of the next five years and thereafter are as follows:
Years ending March 31, |  | Millions of yen |
2015 |  | ¥ | 509,601 |
2016 |  |  | 243,109 |
2017 |  |  | 217,104 |
2018 |  |  | 170,556 |
2019 |  |  | 171,551 |
Thereafter |  |  | 950,293 |
Total |  | ¥ | 2,262,214 |
Allowance for Doubtful Receivables on Direct Financing Leases and Probable Loan Losses | The following table provides information about the allowance for credit losses for fiscal 2012, 2013 and 2014:
|  | March 31, 2012 |
|  | Millions of yen |
|  | Loans |  |  |  |  |  |  |
|  | Consumer |  |  | Corporate |  |  | Purchased loans*1 |  |  | Direct financing leases |  |  | Total |
|  | Non-recourse loans |  |  | Other |  |  |  |
Allowance for Credit Losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | ¥ | 17,096 |  |  | ¥ | 27,426 |  |  | ¥ | 70,972 |  |  | ¥ | 17,455 |  |  | ¥ | 21,201 |  |  | ¥ | 154,150 |
Provision charged to income |  |  | 947 |  |  |  | 6,509 |  |  |  | 5,974 |  |  |  | 3,188 |  |  |  | 2,568 |  |  |  | 19,186 |
Charge-offs |  |  | (1,943 | ) |  |  | (10,083 | ) |  |  | (18,928 | ) |  |  | (793 | ) |  |  | (6,863 | ) |  |  | (38,610 | )
Recoveries |  |  | 43 |  |  |  | 16 |  |  |  | 2,212 |  |  |  | 0 |  |  |  | 80 |  |  |  | 2,351 |
Other*2 |  |  | (3 | ) |  |  | (363 | ) |  |  | 36 |  |  |  | (25 | ) |  |  | (134 | ) |  |  | (489 | )
Ending balance |  | ¥ | 16,140 |  |  | ¥ | 23,505 |  |  | ¥ | 60,266 |  |  | ¥ | 19,825 |  |  | ¥ | 16,852 |  |  | ¥ | 136,588 |
Individually evaluated for impairment |  |  | 3,002 |  |  |  | 20,657 |  |  |  | 49,853 |  |  |  | 17,895 |  |  |  | 0 |  |  |  | 91,407 |
Not individually evaluated for impairment |  |  | 13,138 |  |  |  | 2,848 |  |  |  | 10,413 |  |  |  | 1,930 |  |  |  | 16,852 |  |  |  | 45,181 |
Financing receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | ¥ | 881,483 |  |  | ¥ | 775,465 |  |  | ¥ | 995,246 |  |  | ¥ | 97,559 |  |  | ¥ | 900,886 |  |  | ¥ | 3,650,639 |
Individually evaluated for impairment |  |  | 9,021 |  |  |  | 82,957 |  |  |  | 166,889 |  |  |  | 34,907 |  |  |  | 0 |  |  |  | 293,774 |
Not individually evaluated for impairment |  |  | 872,462 |  |  |  | 692,508 |  |  |  | 828,357 |  |  |  | 62,652 |  |  |  | 900,886 |  |  |  | 3,356,865 |
|  | March 31, 2013 |
|  | Millions of yen |
|  | Loans |  |  | Direct financing leases |  |  | Total |
|  | Consumer |  |  | Corporate |  |  | Purchased loans*1 |  |  |
|  | Non-recourse Loans |  |  | Other |  |  |  |
Allowance for Credit Losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | ¥ | 16,140 |  |  | ¥ | 23,505 |  |  | ¥ | 60,266 |  |  | ¥ | 19,825 |  |  | ¥ | 16,852 |  |  | ¥ | 136,588 |
Provision charged to income |  |  | 809 |  |  |  | (200 | ) |  |  | 2,335 |  |  |  | 4,649 |  |  |  | 2,423 |  |  |  | 10,016 |
Charge-offs |  |  | (3,050 | ) |  |  | (7,384 | ) |  |  | (20,566 | ) |  |  | (9,412 | ) |  |  | (4,409 | ) |  |  | (44,821 | )
Recoveries |  |  | 281 |  |  |  | 1 |  |  |  | 988 |  |  |  | 0 |  |  |  | 363 |  |  |  | 1,633 |
Other*3 |  |  | 346 |  |  |  | 795 |  |  |  | (1,148 | ) |  |  | 254 |  |  |  | 601 |  |  |  | 848 |
Ending balance |  | ¥ | 14,526 |  |  | ¥ | 16,717 |  |  | ¥ | 41,875 |  |  | ¥ | 15,316 |  |  | ¥ | 15,830 |  |  | ¥ | 104,264 |
Individually evaluated for impairment |  |  | 3,190 |  |  |  | 14,620 |  |  |  | 34,206 |  |  |  | 13,135 |  |  |  | 0 |  |  |  | 65,151 |
Not individually evaluated for impairment |  |  | 11,336 |  |  |  | 2,097 |  |  |  | 7,669 |  |  |  | 2,181 |  |  |  | 15,830 |  |  |  | 39,113 |
Financing receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | ¥ | 1,171,142 |  |  | ¥ | 568,957 |  |  | ¥ | 862,332 |  |  | ¥ | 70,801 |  |  | ¥ | 989,380 |  |  | ¥ | 3,662,612 |
Individually evaluated for impairment |  |  | 10,861 |  |  |  | 61,050 |  |  |  | 111,722 |  |  |  | 29,107 |  |  |  | 0 |  |  |  | 212,740 |
Not individually evaluated for impairment |  |  | 1,160,281 |  |  |  | 507,907 |  |  |  | 750,610 |  |  |  | 41,694 |  |  |  | 989,380 |  |  |  | 3,449,872 |
|  | March 31, 2014 |
|  | Millions of yen |
|  | Loans |  |  |  |  |  | Total |
|  | Consumer |  |  | Corporate |  |  | Purchased loans*1 |  |  | Direct financing leases |  |
|  | Non-recourse loans |  |  | Other |  |  |  |
Allowance for Credit Losses: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Beginning balance |  | ¥ | 14,526 |  |  | ¥ | 16,717 |  |  | ¥ | 41,875 |  |  | ¥ | 15,316 |  |  | ¥ | 15,830 |  |  | ¥ | 104,264 |
Provision charged to income |  |  | 4,437 |  |  |  | 2,381 |  |  |  | 833 |  |  |  | 2,532 |  |  |  | 3,651 |  |  |  | 13,834 |
Charge-offs |  |  | (5,786 | ) |  |  | (3,590 | ) |  |  | (11,803 | ) |  |  | (3,921 | ) |  |  | (4,421 | ) |  |  | (29,521 | )
Recoveries |  |  | 290 |  |  |  | 140 |  |  |  | 798 |  |  |  | 111 |  |  |  | 70 |  |  |  | 1,409 |
Other*4 |  |  | 6 |  |  |  | (6,601 | ) |  |  | 1,041 |  |  |  | 110 |  |  |  | 254 |  |  |  | (5,190 | )
Ending balance |  | ¥ | 13,473 |  |  | ¥ | 9,047 |  |  | ¥ | 32,744 |  |  | ¥ | 14,148 |  |  | ¥ | 15,384 |  |  | ¥ | 84,796 |
Individually evaluated for impairment |  |  | 3,279 |  |  |  | 8,534 |  |  |  | 25,054 |  |  |  | 12,288 |  |  |  | 0 |  |  |  | 49,155 |
Not individually evaluated for impairment |  |  | 10,194 |  |  |  | 513 |  |  |  | 7,690 |  |  |  | 1,860 |  |  |  | 15,384 |  |  |  | 35,641 |
Financing receivables: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending balance |  | ¥ | 1,236,414 |  |  | ¥ | 174,204 |  |  | ¥ | 837,329 |  |  | ¥ | 53,341 |  |  | ¥ | 1,094,073 |  |  | ¥ | 3,395,361 |
Individually evaluated for impairment |  |  | 11,796 |  |  |  | 24,902 |  |  |  | 76,051 |  |  |  | 23,075 |  |  |  | 0 |  |  |  | 135,824 |
Not individually evaluated for impairment |  |  | 1,224,618 |  |  |  | 149,302 |  |  |  | 761,278 |  |  |  | 30,266 |  |  |  | 1,094,073 |  |  |  | 3,259,537 |
*1 | 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”).
*2 | Other mainly includes foreign currency translation adjustments, amounts reclassified to discontinued operations and decrease in allowance related to sales of a subsidiary.
*3 | Other mainly includes foreign currency translation adjustments and decrease in allowance related to newly consolidated subsidiaries and sales of a subsidiary.
*4 | Other mainly includes foreign currency translation adjustments and decrease in allowance related to newly consolidated subsidiaries. Additionally, Other in Non-recourse loans includes a decrease of ¥6,562 million due to the sale of controlling class interests of a certain VIE, which was formerly consolidated, to a third party and resulting in deconsolidation of that VIE.
Purchased loans |
Allowance for Doubtful Receivables on Direct Financing Leases and Probable Loan Losses | Changes in the allowance for uncollectible accounts relating to the purchased loans for fiscal 2012, 2013 and 2014 are as follows:
|  | Millions of yen |
|  | 2012 |  |  | 2013 |  |  | 2014 |
Beginning balance |  | ¥ | 17,455 |  |  | ¥ | 19,825 |  |  | ¥ | 15,316 |
Provision charged to income |  |  | 3,188 |  |  |  | 4,649 |  |  |  | 2,532 |
Charge-offs |  |  | (793 | ) |  |  | (9,412 | ) |  |  | (3,921 | )
Recoveries |  |  | 0 |  |  |  | 0 |  |  |  | 111 |
Other* |  |  | (25 | ) |  |  | 254 |  |  |  | 110 |
Ending balance |  | ¥ | 19,825 |  |  | ¥ | 15,316 |  |  | ¥ | 14,148 |
* | Other includes foreign currency translation adjustments.

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- Definition Tabular disclosure of financing receivables (examples of financing receivables include loans, trade accounts receivable and notes receivable) and activity in the allowance for credit losses account. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953423-111524 + Details
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- Definition Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.3,4) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 3, 4 -Article 5 + Details
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