XML 198 R27.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Accumulated Other Comprehensive Income (Loss) | 12 Months Ended
--- | ---
Mar. 31, 2014
Accumulated Other Comprehensive Income (Loss) | 20. Accumulated Other Comprehensive Income (Loss) Changes in each component of accumulated other comprehensive income (loss) attributable to ORIX Corporation Shareholders in fiscal 2012, 2013 and 2014 are as follows:
|  | Millions of yen |
|  | Net unrealized gains (losses) on investment in securities |  |  | Defined benefit pension plans |  |  | Foreign currency translation adjustments |  |  | Net unrealized gains (losses) on derivative instruments |  |  | Accumulated other comprehensive income (loss) |
Balance at March 31, 2011 |  | ¥ | 11,503 |  |  | ¥ | (11,098 | ) |  | ¥ | (95,574 | ) |  | ¥ | (1,011 | ) |  | ¥ | (96,180 | )
Net unrealized gains on investment in securities, net of tax of ¥(3,151) million |  |  | 7,442 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 7,442 |
Reclassification adjustment included in net income, net of tax of ¥1,463 million |  |  | (2,321 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (2,321 | )
Defined benefit pension plans, net of tax of ¥1,807 million |  |  |  |  |  |  | (3,294 | ) |  |  |  |  |  |  |  |  |  |  | (3,294 | )
Reclassification adjustment included in net income, net of tax of ¥(33) million |  |  |  |  |  |  | 47 |  |  |  |  |  |  |  |  |  |  |  | 47 |
Foreign currency translation adjustments, net of tax of ¥(335) million |  |  |  |  |  |  |  |  |  |  | (1,392 | ) |  |  |  |  |  |  | (1,392 | )
Reclassification adjustment included in net income, net of tax of ¥0 million |  |  |  |  |  |  |  |  |  |  | 0 |  |  |  |  |  |  |  | 0 |
Net unrealized losses on derivative instruments, net of tax of ¥457 million |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (989 | ) |  |  | (989 | )
Reclassification adjustment included in net income, net of tax of ¥198 million |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (181 | ) |  |  | (181 | )
Total other comprehensive income(loss) |  |  | 5,121 |  |  |  | (3,247 | ) |  |  | (1,392 | ) |  |  | (1,170 | ) |  |  | (688 | )
Transaction with noncontrolling interests |  |  | 0 |  |  |  | 0 |  |  |  | 20 |  |  |  | 0 |  |  |  | 20 |
Other Comprehensive Income Attributable to the Noncontrolling Interest |  |  | 479 |  |  |  | (2 | ) |  |  | (979 | ) |  |  | (15 | ) |  |  | (517 | )
Other Comprehensive Income Attributable to the Redeemable Noncontrolling Interests |  |  | 0 |  |  |  | 0 |  |  |  | (315 | ) |  |  | 0 |  |  |  | (315 | )
Balance at March 31, 2012 |  |  | 16,145 |  |  |  | (14,343 | ) |  |  | (95,692 | ) |  |  | (2,166 | ) |  |  | (96,056 | )
Net unrealized gains on investment in securities, net of tax of ¥(8,206) million |  |  | 17,955 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 17,955 |
Reclassification adjustment included in net income, net of tax of ¥1,997 million |  |  | (4,625 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (4,625 | )
Defined benefit pension plans, net of tax of ¥(2,589) million |  |  |  |  |  |  | 4,511 |  |  |  |  |  |  |  |  |  |  |  | 4,511 |
Reclassification adjustment included in net income, net of tax of ¥(138) million |  |  |  |  |  |  | 248 |  |  |  |  |  |  |  |  |  |  |  | 248 |
Foreign currency translation adjustments, net of tax of ¥(5,254) million |  |  |  |  |  |  |  |  |  |  | 47,428 |  |  |  |  |  |  |  | 47,428 |
Reclassification adjustment included in net income, net of tax of ¥(1,971) million |  |  |  |  |  |  |  |  |  |  | 3,551 |  |  |  |  |  |  |  | 3,551 |
Net unrealized losses on derivative instruments, net of tax of ¥288 million |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (556 | ) |  |  | (556 | )
Reclassification adjustment included in net income, net of tax of ¥(328) million |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 824 |  |  |  | 824 |
Total other comprehensive income(loss) |  |  | 13,330 |  |  |  | 4,759 |  |  |  | 50,979 |  |  |  | 268 |  |  |  | 69,336 |
Transaction with noncontrolling interests |  |  | 0 |  |  |  | 2 |  |  |  | 87 |  |  |  | 0 |  |  |  | 89 |
Other Comprehensive Income Attributable to the Noncontrolling Interest |  |  | 501 |  |  |  | 1 |  |  |  | 3,735 |  |  |  | (7 | ) |  |  | 4,230 |
Other Comprehensive Income Attributable to the Redeemable Noncontrolling Interests |  |  | 0 |  |  |  | 0 |  |  |  | 5,224 |  |  |  | 0 |  |  |  | 5,224 |
Balance at March 31, 2013 |  | ¥ | 28,974 |  |  | ¥ | (9,587 | ) |  | ¥ | (53,759 | ) |  | ¥ | (1,891 | ) |  | ¥ | (36,263 | )
Balance at March 31, 2013 |  | ¥ | 28,974 |  |  | ¥ | (9,587 | ) |  | ¥ | (53,759 | ) |  | ¥ | (1,891 | ) |  | ¥ | (36,263 | )
Net unrealized gains on investment in securities, net of tax of ¥(9,529) million |  |  | 18,566 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 18,566 |
Reclassification adjustment included in net income, net of tax of ¥4,225 million |  |  | (7,963 | ) |  |  |  |  |  |  |  |  |  |  |  |  |  |  | (7,963 | )
Defined benefit pension plans, net of tax of ¥(1,548) million |  |  |  |  |  |  | 3,850 |  |  |  |  |  |  |  |  |  |  |  | 3,850 |
Reclassification adjustment included in net income, net of tax of ¥91 million |  |  |  |  |  |  | (278 | ) |  |  |  |  |  |  |  |  |  |  | (278 | )
Foreign currency translation adjustments, net of tax of ¥(1,739) million |  |  |  |  |  |  |  |  |  |  | 35,366 |  |  |  |  |  |  |  | 35,366 |
Reclassification adjustment included in net income, net of tax of ¥(17) million |  |  |  |  |  |  |  |  |  |  | 1,503 |  |  |  |  |  |  |  | 1,503 |
Net unrealized gains on derivative instruments, net of tax of ¥(31) million |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 572 |  |  |  | 572 |
Reclassification adjustment included in net income, net of tax of ¥(298) million |  |  |  |  |  |  |  |  |  |  |  |  |  |  | 915 |  |  |  | 915 |
Total other comprehensive income (loss) |  |  | 10,603 |  |  |  | 3,572 |  |  |  | 36,869 |  |  |  | 1,487 |  |  |  | 52,531 |
Other Comprehensive Income Attributable to the Noncontrolling Interest |  |  | 926 |  |  |  | 213 |  |  |  | 10,998 |  |  |  | 30 |  |  |  | 12,167 |
Other Comprehensive Income Attributable to the Redeemable Noncontrolling Interests |  |  | 0 |  |  |  | 0 |  |  |  | 4,099 |  |  |  | 0 |  |  |  | 4,099 |
Balance at March 31, 2014 |  | ¥ | 38,651 |  |  | ¥ | (6,228 | ) |  | ¥ | (31,987 | ) |  | ¥ | (434 | ) |  | ¥ | 2 |
Amounts reclassified to net income from accumulated other comprehensive income (loss) for fiscal 2014 are as follows:
|  | March 31, 2014
Details about accumulated other comprehensive income components |  | Reclassification adjustment included in net income |  |  | Consolidated statements of income caption
|  | Millions of yen |  |  |
Net unrealized gains (losses) on investment in securities |  |  |  |  |  |
Sales of investment securities |  | ¥ | 10,902 |  |  | Brokerage commissions and net gains on investment securities
Sales of investment securities |  |  | 3,262 |  |  | Life insurance premiums and related investment income
Amortization of investment securities |  |  | 858 |  |  | Interest on loans and investment securities
Amortization of investment securities |  |  | (532 | ) |  | Life insurance premiums and related investment income
Others |  |  | (2,302 | ) |  | Write-downs of securities and other
|  |  | 12,188 |  |  | Total before tax
|  |  | (4,225 | ) |  | Tax expenses or benefits
|  | ¥ | 7,963 |  |  | Net of tax
Defined benefit pension plans |  |  |  |  |  |
Amortization of prior service credit |  | ¥ | 1,262 |  |  | See Note 17 “Pension Plans”
Amortization of net actuarial loss |  |  | (837 | ) |  | See Note 17 “Pension Plans”
Amortization of transition obligation |  |  | (56 | ) |  | See Note 17 “Pension Plans”
|  |  | 369 |  |  | Total before tax
|  |  | (91 | ) |  | Tax expenses or benefits
|  | ¥ | 278 |  |  | Net of tax
Foreign currency translation adjustments |  |  |  |  |  |
Sales or liquidation |  | ¥ | (1,520 | ) |  | Gains on sales of subsidiaries and affiliates and liquidation losses, net
|  |  | (1,520 | ) |  | Total before tax
|  |  | 17 |  |  | Tax expenses or benefits
|  | ¥ | (1,503 | ) |  | Net of tax
Net unrealized gains (losses) on derivative instruments |  |  |  |  |  |
Interest rate swap agreements |  | ¥ | 39 |  |  | Interest on loans and investment securities/Interest expense
Foreign exchange contracts |  |  | 773 |  |  | Foreign currency transaction loss
Foreign currency swap agreements |  |  | (2,025 | ) |  | Interest on loans and investment securities/Interest expense/Foreign currency transaction loss
|  |  | (1,213 | ) |  | Total before tax
|  |  | 298 |  |  | Tax expenses or benefits
|  | ¥ | (915 | ) |  | Net of tax
Comprehensive income (loss) and its components attributable to ORIX Corporation and noncontrolling interests have been reported, net of tax, in the consolidated statements of changes in equity, and information about comprehensive income (loss) and its components attributable to redeemable noncontrolling interests is provided in Note 18 (“Redeemable Noncontrolling Interests”). Total comprehensive income (loss) and its components have been reported, net of tax, in the consolidated statements of comprehensive income.

X
- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e637-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e681-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e689-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=28358780&loc=SL7669619-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e640-108580 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e716-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=28358780&loc=d3e709-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
Name: | us-gaap_ComprehensiveIncomeNoteTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration