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Derivative Financial Instruments and Hedging (Tables) | 12 Months Ended
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Mar. 31, 2014
Effect of Derivative Instruments on Consolidated Statements of Income, Pre-tax | The effect of derivative instruments on the consolidated statements of income, pre-tax, for fiscal 2012 is as follows. (1) Cash flow hedges
|  | Gains (losses) recognized in other comprehensive income on derivative (effective portion) |  |  | Gains (losses) reclassified from accumulated other comprehensive income (loss) into income (effective portion) |  |  | Gains (losses) recognized in income on derivative (ineffective portion and amount excluded from effectiveness testing) |
|  | Millions of yen |  |  | Consolidated statements of income location |  | Millions of yen |  |  | Consolidated statements of income location |  |  | Millions of yen |
Interest rate swap agreements |  | ¥ | (489 | ) |  | Interest on loans and investment securities/Interest expense |  | ¥ | 44 |  |  |  | — |  |  | ¥ | 0 |
Foreign exchange contracts |  |  | (526 | ) |  | Foreign currency transaction loss |  |  | (696 | ) |  |  | — |  |  |  | 0 |
Foreign currency swap agreements |  |  | (409 | ) |  | Interest on loans and investment securities/Interest expense/Foreign currency transaction loss |  |  | 1,031 |  |  |  | — |  |  |  | 0 |
(2) Fair value hedges
|  | Gains (losses) recognized in income on derivative and other |  | Gains (losses) recognized in income on hedged item
|  | Millions of yen |  |  | Consolidated statements of income location |  | Millions of yen |  |  | Consolidated statements of income location
Interest rate swap agreements |  | ¥ | 4,072 |  |  | Interest on loans and investment securities/Interest expense |  | ¥ | (4,337 | ) |  | Interest on loans and investment securities/Interest expense
Foreign exchange contracts |  |  | 972 |  |  | Foreign currency transaction loss |  |  | (972 | ) |  | Foreign currency transaction loss
Foreign currency swap agreements |  |  | 227 |  |  | Foreign currency transaction loss |  |  | (277 | ) |  | Foreign currency transaction loss
Foreign currency long-term debt |  |  | 69 |  |  | Foreign currency transaction loss |  |  | (69 | ) |  | Foreign currency transaction loss
(3) Hedges of net investment in foreign operations
|  | Gains (losses) recognized in other comprehensive income on derivative and others (effective portion) |  |  | Gains (losses) reclassified from accumulated other comprehensive income (loss) into income (effective portion) |  |  | Gains (losses) recognized in income on derivative and others (ineffective portion and amount excluded from effectiveness testing) |
|  | Millions of yen |  |  | Consolidated statements of income location |  |  | Millions of yen |  |  | Consolidated statements of income location |  |  | Millions of yen |
Foreign exchange contracts |  | ¥ | (1,198 | ) |  |  | — |  |  | ¥ | 0 |  |  |  | — |  |  | ¥ | 0 |
Borrowings and bonds in local currency |  |  | 1,348 |  |  |  | — |  |  |  | 0 |  |  |  | — |  |  |  | 0 |
(4) Trading derivatives or derivatives not designated as hedging instruments
|  | Gains (losses) recognized in income on derivative
|  | Millions of yen |  |  | Consolidated statements of income location
Interest rate swap agreements |  | ¥ | 23 |  |  | Other operating revenues/expenses
Foreign currency swap agreements |  |  | 24 |  |  | Other operating revenues/expenses
Futures |  |  | (1,056 | ) |  | Brokerage commissions and net gains on investment securities
Foreign exchange contracts |  |  | 615 |  |  | Brokerage commissions and net gains on investment securities
Credit derivatives held/written |  |  | (92 | ) |  | Other operating revenues/expenses
Options held/written, Caps held and other |  |  | 137 |  |  | Other operating revenues/expenses
The effect of derivative instruments on the consolidated statements of income, pre-tax, for fiscal 2013 is as follows. (1) Cash flow hedges
|  | Gains (losses) recognized in other comprehensive income on derivative (effective portion) |  |  | Gains (losses) reclassified from accumulated other comprehensive income (loss) into income (effective portion) |  |  | Gains (losses) recognized in income on derivative (ineffective portion and amount excluded from effectiveness testing) |
|  | Millions of yen |  |  | Consolidated statements of income location |  | Millions of yen |  |  | Consolidated statements of income location |  | Millions of yen |
Interest rate swap agreements |  | ¥ | (249 | ) |  | Interest on loans and investment securities/Interest expense |  | ¥ | 6 |  |  | — |  | ¥ | 0 |
Foreign exchange contracts |  |  | (1,546 | ) |  | Foreign currency transaction loss Interest on loans and investment |  |  | 73 |  |  | — |  |  | 0 |
Foreign currency swap agreements |  |  | 960 |  |  | securities/Interest expense/Foreign currency transaction loss |  |  | (1,231 | ) |  | Foreign currency transaction loss |  |  | (69 | )
(2) Fair value hedges
|  | Gains (losses) recognized in income on derivative and other |  | Gains (losses) recognized in income on hedged item
|  | Millions of yen |  |  | Consolidated statements of income location |  | Millions of yen |  |  | Consolidated statements of income location
Interest rate swap agreements |  | ¥ | 76 |  |  | Interest on loans and investment securities/Interest expense |  | ¥ | (120 | ) |  | Interest on loans and investment securities/Interest expense
Foreign exchange contracts |  |  | (8,828 | ) |  | Foreign currency transaction loss |  |  | 8,828 |  |  | Foreign currency transaction loss
Foreign currency swap agreements |  |  | (2,352 | ) |  | Foreign currency transaction loss |  |  | 2,349 |  |  | Foreign currency transaction loss
Foreign currency long-term-debt |  |  | 172 |  |  | Foreign currency transaction loss |  |  | (172 | ) |  | Foreign currency transaction loss
(3) Hedges of net investment in foreign operations
|  | Gains (losses) recognized in other comprehensive income on derivative and others (effective portion) |  |  | Gains (losses) reclassified from accumulated other comprehensive income (loss) into income (effective portion) |  |  | Gains (losses) recognized in income on derivative and others (ineffective portion and amount excluded from effectiveness testing) |
|  | Millions of yen |  |  | Consolidated statements of income location |  | Millions of yen |  |  | Consolidated statements of income location |  | Millions of yen |
Foreign exchange contracts |  | ¥ | (11,524 | ) |  | Gains on sales of subsidiaries and affiliates and liquidation losses, net |  | ¥ | 1,425 |  |  | — |  | ¥ | 0 |
Borrowings and bonds in local currency |  |  | (19,637 | ) |  | Gains on sales of subsidiaries and affiliates and liquidation losses, net |  |  | 3,464 |  |  | — |  |  | 0 |
(4) Trading derivatives or derivatives not designated as hedging instruments
|  | Gains (losses) recognized in income on derivative
|  | Millions of yen |  |  | Consolidated statements of income location
Interest rate swap agreements |  | ¥ | 8 |  |  | Other operating revenues/expenses
Futures |  |  | (504 | ) |  | Brokerage commissions and net gains on investment securities
Foreign exchange contracts |  |  | (236 | ) |  | Brokerage commissions and net gains on investment securities
Credit derivatives held/written |  |  | 344 |  |  | Other operating revenues/expenses
Options held/written and other |  |  | 992 |  |  | Other operating revenues/expenses
The effect of derivative instruments on the consolidated statements of income, pre-tax, for fiscal 2014 is as follows. (1) Cash flow hedges
|  | Gains (losses) recognized in other comprehensive income on derivative (effective portion) |  |  | Gains (losses) reclassified from accumulated other comprehensive income (loss) into income (effective portion) |  |  | Gains (losses) recognized in income on derivative (ineffective portion and amount excluded from effectiveness testing) |
|  | Millions of yen |  |  | Consolidated statements of income location |  | Millions of yen |  |  | Consolidated statements of income location |  | Millions of yen |
Interest rate swap agreements |  | ¥ | 945 |  |  | Interest on loans and investment securities/Interest expense |  | ¥ | 39 |  |  | — |  | ¥ | 0 |
Foreign exchange contracts |  |  | (948 | ) |  | Foreign currency transaction loss |  |  | 773 |  |  | — |  |  | 0 |
Foreign currency swap agreements |  |  | 594 |  |  | Interest on loans and investment securities/Interest expense/Foreign currency transaction loss |  |  | (2,025 | ) |  | Foreign currency transaction loss |  |  | 269 |
(2) Fair value hedges
|  | Gains (losses) recognized in income on derivative and other |  | Gains (losses) recognized in income on hedged item
|  | Millions of yen |  |  | Consolidated statements of income location |  | Millions of yen |  |  | Consolidated statements of income location
Interest rate swap agreements |  | ¥ | (2,296 | ) |  | Interest on loans and investment securities/Interest expense |  | ¥ | 2,276 |  |  | Interest on loans and investment securities/Interest expense
Foreign exchange contracts |  |  | (3,574 | ) |  | Foreign currency transaction loss |  |  | 3,574 |  |  | Foreign currency transaction loss
Foreign currency swap agreements |  |  | (2,896 | ) |  | Foreign currency transaction loss |  |  | 2,896 |  |  | Foreign currency transaction loss
Foreign currency long-term-debt |  |  | (1,609 | ) |  | Foreign currency transaction loss |  |  | 1,609 |  |  | Foreign currency transaction loss
(3) Hedges of net investment in foreign operations
|  | Gains (losses) recognized in other comprehensive income on derivative and others (effective portion) |  |  | Gains (losses) reclassified from accumulated other comprehensive income (loss) into income (effective portion) |  |  | Gains (losses) recognized in income on derivative and others (ineffective portion and amount excluded from effectiveness testing) |
|  | Millions of yen |  |  | Consolidated statements of income location |  | Millions of yen |  |  | Consolidated statements of income location |  |  | Millions of yen |
Foreign exchange contracts |  | ¥ | (23,638 | ) |  | Gains on sales of subsidiaries and affiliates and liquidation losses, net |  | ¥ | (171 | ) |  |  | — |  |  | ¥ | 0 |
Borrowings and bonds in local currency |  |  | (16,469 | ) |  | — |  |  | 0 |  |  |  | — |  |  |  | 0 |
(4) Trading derivatives or derivatives not designated as hedging instruments
|  | Gains (losses) recognized in income on derivative
|  | Millions of yen |  |  | Consolidated statements of income location
Interest rate swap agreements |  | ¥ | 5 |  |  | Other operating revenues/expenses
Futures |  |  | (167 | ) |  | Brokerage commissions and net gains on investment securities
Foreign exchange contracts |  |  | (406 | ) |  | Brokerage commissions and net gains on investment securities
Credit derivatives held/written |  |  | (506 | ) |  | Other operating revenues/expenses
Options written and other |  |  | (241 | ) |  | Other operating revenues/expenses
Notional Amounts of Derivative Instruments and Fair Values of Derivative Instruments and Other Before Offsetting | Notional amounts of derivative instruments and other, fair values of derivative instruments and other before offsetting at March 31, 2013 and 2014 are as follows. March 31, 2013
|  |  |  |  | Asset derivatives |  | Liability derivatives
|  | Notional amount |  |  | Fair value |  |  | Consolidated balance sheets location |  | Fair value |  |  | Consolidated balance sheets location
|  | Millions of yen |  |  | Millions of yen |  |  |  | Millions of yen |  |
Derivatives designated as hedging instruments and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swap agreements |  | ¥ | 264,434 |  |  | ¥ | 4,654 |  |  | Other receivables |  | ¥ | 1,451 |  |  | Trade notes, accounts payable and other liabilities
Futures, Foreign exchange contracts |  |  | 191,980 |  |  |  | 838 |  |  | Other receivables |  |  | 4,624 |  |  | Trade notes, accounts payable and other liabilities
Foreign currency swap agreements |  |  | 83,000 |  |  |  | 2,890 |  |  | Other receivables |  |  | 8,263 |  |  | Trade notes, accounts payable and other liabilities
Foreign currency long-term-debt |  |  | 161,379 |  |  |  | 0 |  |  | — |  |  | 0 |  |  | —
Trading derivatives or derivatives not designated as hedging instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swap agreements |  | ¥ | 1,294 |  |  | ¥ | 0 |  |  | — |  | ¥ | 8 |  |  | Trade notes, accounts payable and other liabilities
Options held/written and other |  |  | 217,999 |  |  |  | 5,654 |  |  | Other receivables |  |  | 3,530 |  |  | Trade notes, accounts payable and other liabilities
Futures, Foreign exchange contracts |  |  | 41,363 |  |  |  | 192 |  |  | Other receivables |  |  | 61 |  |  | Trade notes, accounts payable and other liabilities
Credit derivatives held/written |  |  | 20,161 |  |  |  | 370 |  |  | Other receivables |  |  | 100 |  |  | Trade notes, accounts payable and other liabilities
March 31, 2014
|  |  |  |  | Asset derivatives |  | Liability derivatives
|  | Notional amount |  |  | Fair value |  |  | Consolidated balance sheets location |  | Fair value |  |  | Consolidated balance sheets location
|  | Millions of yen |  |  | Millions of yen |  |  |  | Millions of yen |  |
Derivatives designated as hedging instruments and other: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swap agreements |  | ¥ | 206,605 |  |  | ¥ | 2,528 |  |  | Other receivables |  | ¥ | 634 |  |  | Trade notes, accounts payable and other liabilities
Futures, Foreign exchange contracts |  |  | 370,243 |  |  |  | 1,018 |  |  | Other receivables |  |  | 4,708 |  |  | Trade notes, accounts payable and other liabilities
Foreign currency swap agreements |  |  | 93,276 |  |  |  | 3,534 |  |  | Other receivables |  |  | 7,176 |  |  | Trade notes, accounts payable and other liabilities
Foreign currency long- term-debt |  |  | 261,483 |  |  |  | 0 |  |  | — |  |  | 0 |  |  | —
Trading derivatives or derivatives not designated as hedging instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Options written and other |  | ¥ | 173,637 |  |  | ¥ | 5,486 |  |  | Other receivables |  | ¥ | 3,605 |  |  | Trade notes, accounts payable and other liabilities
Futures, Foreign exchange contracts |  |  | 65,094 |  |  |  | 56 |  |  | Other receivables |  |  | 472 |  |  | Trade notes, accounts payable and other liabilities
Credit derivatives held/written |  |  | 13,715 |  |  |  | 29 |  |  | Other receivables |  |  | 265 |  |  | Trade notes, accounts payable and other liabilities
Disclosure of Credit Derivatives | The Company and its subsidiaries have contracted credit derivatives for the purpose of trading. Details of credit derivatives written as of March 31, 2013 and 2014 are as follows. March 31, 2013
Types of derivatives |  | The events or circumstances that would require the seller to perform under the credit derivative |  | Maximum potential amount of future payment under the credit derivative |  |  | Approximate remaining term of the credit derivative |  | Fair value of the credit derivative |
|  | Millions of yen |  |  |  | Millions of yen |
Credit default swap |  | In case of credit event (bankruptcy, failure to pay, restructuring) occurring in underlying reference company* |  | ¥ | 832 |  |  | Less than five years |  | ¥ | (29 | )
* | Underlying reference company’s credit ratings are Caa1 or better rated by rating agencies as of March 31, 2013.
March 31, 2014
Types of derivatives |  | The events or circumstances that would require the seller to perform under the credit derivative |  | Maximum potential amount of future payment under the credit derivative |  |  | Approximate remaining term of the credit derivative |  | Fair value of the credit derivative |
|  | Millions of yen |  |  |  | Millions of yen |
Credit default swap |  | In case of credit event (bankruptcy, failure to pay, restructuring) occurring in underlying reference company* |  | ¥ | 425 |  |  | Less than four years |  | ¥ | 29 |
* | Underlying reference company’s credit ratings are Baa1 or better rated by rating agencies as of March 31, 2014.

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- Definition Tabular disclosure of credit derivatives which includes information by sellers of credit derivatives, about each credit derivative, or each group of similar credit derivatives, including (a) the nature of the credit derivative - its term, how it arose, the events or circumstances that would require the seller to perform under the credit derivative, and the current status of the payment/performance risk of the credit derivative; (b) the maximum potential amount of future payments (undiscounted) the seller could be required to make under the credit derivative; (c) the current fair value of the credit derivative; and (d) the nature of any recourse provisions under the credit derivative, and any assets held either as collateral or by third parties. A credit derivative is a derivative instrument (1) in which one or more of its underlyings are related to the credit risk of a specified entity (or a group of entities) or an index based on the credit risk of a group of entities and (2) that exposes the seller to potential loss from credit-risk-related events specified in the contract. Examples of credit derivatives within the scope of this paragraph include, but are not limited to, credit default swaps, credit spread options, and credit index products; also includes a hybrid instrument that has an embedded credit derivative (for example, but not limited to, a credit-linked note). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Credit Derivative -URI http://asc.fasb.org/extlink&oid=6854095 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4K -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5708775-113959 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4J -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5708773-113959 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4L -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5708777-113959 + Details
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- Definition Tabular disclosure of the location and amount of derivative instruments and nonderivative instruments designated as hedging instruments reported before netting adjustments, and the amount of gain (loss) on derivative instruments and nonderivative instruments designated and qualified as hedging instruments. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4A -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5618551-113959 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624171-113959 + Details
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- Definition Tabular disclosure of the location and fair value amounts of derivative instruments (and nonderivative instruments that are designated and qualify as hedging instruments) reported in the statement of financial position. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4B -URI http://asc.fasb.org/extlink&oid=7476318&loc=SL5624163-113959 + Details
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