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Estimated Fair Value of Financial Instruments (Tables) | 12 Months Ended
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Mar. 31, 2014
Financial Instruments and Derivatives Financial Instruments, Except for Investment in Direct Financing Leases, Investment in Subsidiaries and Affiliates, Pension Obligations and Insurance Contracts | The following information is provided to help readers gain an understanding of the relationship between amounts reported in the accompanying consolidated financial statements and the related market or fair value. The disclosures include financial instruments and derivative financial instruments, other than investment in direct financing leases, investment in subsidiaries and affiliates, pension obligations and insurance contracts. March 31, 2013
|  | Millions of yen |
|  | Carrying amount |  |  | Estimated fair value |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Trading instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trading securities |  | ¥ | 33,041 |  |  | ¥ | 33,041 |  |  | ¥ | 2,184 |  |  | ¥ | 30,857 |  |  | ¥ | 0 |
Futures, Foreign exchange contracts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets |  |  | 147 |  |  |  | 147 |  |  |  | 147 |  |  |  | 0 |  |  |  | 0 |
Liabilities |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Credit derivatives held/written: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets |  |  | 370 |  |  |  | 370 |  |  |  | 0 |  |  |  | 370 |  |  |  | 0 |
Liabilities |  |  | 100 |  |  |  | 100 |  |  |  | 0 |  |  |  | 100 |  |  |  | 0 |
Options held/written and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets |  |  | 5,654 |  |  |  | 5,654 |  |  |  | 0 |  |  |  | 3,555 |  |  |  | 2,099 |
Liabilities |  |  | 3,530 |  |  |  | 3,530 |  |  |  | 0 |  |  |  | 3,530 |  |  |  | 0 |
Non-trading instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | ¥ | 826,296 |  |  | ¥ | 826,296 |  |  | ¥ | 826,296 |  |  | ¥ | 0 |  |  | ¥ | 0 |
Restricted cash |  |  | 106,919 |  |  |  | 106,919 |  |  |  | 106,919 |  |  |  | 0 |  |  |  | 0 |
Time deposits |  |  | 8,356 |  |  |  | 8,356 |  |  |  | 0 |  |  |  | 8,356 |  |  |  | 0 |
Installment loans (net of allowance for probable loan losses) |  |  | 2,602,737 |  |  |  | 2,625,132 |  |  |  | 0 |  |  |  | 82,125 |  |  |  | 2,543,007 |
Investment in securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Practicable to estimate fair value |  |  | 852,550 |  |  |  | 861,570 |  |  |  | 166,398 |  |  |  | 552,394 |  |  |  | 142,778 |
Not practicable to estimate fair value* |  |  | 208,077 |  |  |  | 208,077 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Short-term debt |  | ¥ | 420,726 |  |  | ¥ | 420,726 |  |  | ¥ | 0 |  |  | ¥ | 420,726 |  |  | ¥ | 0 |
Deposits |  |  | 1,078,587 |  |  |  | 1,081,273 |  |  |  | 0 |  |  |  | 1,081,273 |  |  |  | 0 |
Long-term debt |  |  | 4,061,534 |  |  |  | 4,081,912 |  |  |  | 0 |  |  |  | 1,486,219 |  |  |  | 2,595,693 |
Futures, Foreign exchange contracts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets |  |  | 883 |  |  |  | 883 |  |  |  | 0 |  |  |  | 883 |  |  |  | 0 |
Liabilities |  |  | 4,685 |  |  |  | 4,685 |  |  |  | 0 |  |  |  | 4,685 |  |  |  | 0 |
Foreign currency swap agreements: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets |  |  | 2,890 |  |  |  | 2,890 |  |  |  | 0 |  |  |  | 2,890 |  |  |  | 0 |
Liabilities |  |  | 8,263 |  |  |  | 8,263 |  |  |  | 0 |  |  |  | 8,263 |  |  |  | 0 |
Interest rate swap agreements: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets |  |  | 4,654 |  |  |  | 4,654 |  |  |  | 0 |  |  |  | 4,654 |  |  |  | 0 |
Liabilities |  |  | 1,459 |  |  |  | 1,459 |  |  |  | 0 |  |  |  | 1,459 |  |  |  | 0 |
* | The fair value of investment securities of ¥208,077 million was not estimated, as it was not practical.
March 31, 2014
|  | Millions of yen |
|  | Carrying amount |  |  | Estimated fair value |  |  | Level 1 |  |  | Level 2 |  |  | Level 3 |
Trading instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trading securities |  | ¥ | 16,079 |  |  | ¥ | 16,079 |  |  | ¥ | 275 |  |  | ¥ | 15,804 |  |  | ¥ | 0 |
Futures, Foreign exchange contracts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets |  |  | 8 |  |  |  | 8 |  |  |  | 8 |  |  |  | 0 |  |  |  | 0 |
Liabilities |  |  | 184 |  |  |  | 184 |  |  |  | 28 |  |  |  | 156 |  |  |  | 0 |
Credit derivatives held/written: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets |  |  | 29 |  |  |  | 29 |  |  |  | 0 |  |  |  | 29 |  |  |  | 0 |
Liabilities |  |  | 265 |  |  |  | 265 |  |  |  | 0 |  |  |  | 265 |  |  |  | 0 |
Options written and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets |  |  | 5,486 |  |  |  | 5,486 |  |  |  | 0 |  |  |  | 3,000 |  |  |  | 2,486 |
Liabilities |  |  | 3,605 |  |  |  | 3,605 |  |  |  | 0 |  |  |  | 3,605 |  |  |  | 0 |
Non-trading instruments |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | ¥ | 827,299 |  |  | ¥ | 827,299 |  |  | ¥ | 827,299 |  |  | ¥ | 0 |  |  | ¥ | 0 |
Restricted cash |  |  | 86,690 |  |  |  | 86,690 |  |  |  | 86,690 |  |  |  | 0 |  |  |  | 0 |
Time deposits |  |  | 7,510 |  |  |  | 7,510 |  |  |  | 0 |  |  |  | 7,510 |  |  |  | 0 |
Installment loans (net of allowance for probable loan losses) |  |  | 2,246,143 |  |  |  | 2,274,922 |  |  |  | 0 |  |  |  | 120,583 |  |  |  | 2,154,339 |
Investment in securities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Practicable to estimate fair value |  |  | 984,654 |  |  |  | 991,959 |  |  |  | 230,618 |  |  |  | 671,023 |  |  |  | 90,318 |
Not practicable to estimate fair value* |  |  | 213,843 |  |  |  | 213,843 |  |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
Liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Short-term debt |  | ¥ | 309,591 |  |  | ¥ | 309,591 |  |  | ¥ | 0 |  |  | ¥ | 309,591 |  |  | ¥ | 0 |
Deposits |  |  | 1,206,413 |  |  |  | 1,206,642 |  |  |  | 0 |  |  |  | 1,206,642 |  |  |  | 0 |
Long-term debt |  |  | 3,858,874 |  |  |  | 3,865,456 |  |  |  | 0 |  |  |  | 1,235,377 |  |  |  | 2,630,079 |
Futures, Foreign exchange contracts: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets |  |  | 852 |  |  |  | 852 |  |  |  | 0 |  |  |  | 852 |  |  |  | 0 |
Liabilities |  |  | 4,782 |  |  |  | 4,782 |  |  |  | 0 |  |  |  | 4,782 |  |  |  | 0 |
Foreign currency swap agreements: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets |  |  | 3,534 |  |  |  | 3,534 |  |  |  | 0 |  |  |  | 3,534 |  |  |  | 0 |
Liabilities |  |  | 7,176 |  |  |  | 7,176 |  |  |  | 0 |  |  |  | 7,176 |  |  |  | 0 |
Interest rate swap agreements: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Assets |  |  | 2,528 |  |  |  | 2,528 |  |  |  | 0 |  |  |  | 2,528 |  |  |  | 0 |
Liabilities |  |  | 634 |  |  |  | 634 |  |  |  | 0 |  |  |  | 634 |  |  |  | 0 |
* | The fair value of investment securities of ¥213,843 million was not estimated, as it was not practical.

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- Definition Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=25499696&loc=d3e19207-110258 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=28364263&loc=d3e13433-108611 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=28364263&loc=d3e13467-108611 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=28364263&loc=d3e13476-108611 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610 + Details
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