XML 178 R51.htm IDEA: XBRL DOCUMENT v2.4.0.8

Credit Quality of Financing Receivables and the Allowance for Credit Losses (Tables)

12 Months Ended

Mar. 31, 2014

Information about Impaired Loans

The following table provides information about the impaired loans as of March 31, 2013 and 2014:

		March 31, 2013
				Millions of Yen
Portfolio segment		Class		Loans Individually Evaluated for Impairment				Unpaid Principal Balance				Related Allowance
With no related allowance recorded*1:				¥	52,798			¥	52,768			¥	0
Consumer borrowers					1,003				989				0
		Housing loans			1,003				989				0
		Card loans			0				0				0
		Other			0				0				0
Corporate borrowers					51,795				51,779				0
Non-recourse loans		Japan			21,409				21,407				0
		U.S.			5,825				5,825				0
Other		Real estate companies			7,063				7,060				0
		Entertainment companies			6,148				6,147				0
		Other			11,350				11,340				0
Purchased loans					0				0				0
With an allowance recorded*2:					159,942				158,798				65,151
Consumer borrowers					9,858				9,828				3,190
		Housing loans			7,496				7,471				2,565
		Card loans			1,858				1,854				547
		Other			504				503				78
Corporate borrowers					120,977				119,863				48,826
Non-recourse loans		Japan			2,006				2,004				1,021
		U.S.			31,810				31,706				13,599
Other		Real estate companies			40,063				39,896				15,862
		Entertainment companies			5,889				5,843				2,118
		Other			41,209				40,414				16,226
Purchased loans					29,107				29,107				13,135
Total:				¥	212,740			¥	211,566			¥	65,151
Consumer borrowers					10,861				10,817				3,190
		Housing loans			8,499				8,460				2,565
		Card loans			1,858				1,854				547
		Other			504				503				78
Corporate borrowers					172,772				171,642				48,826
Non-recourse loans		Japan			23,415				23,411				1,021
		U.S.			37,635				37,531				13,599
Other		Real estate companies			47,126				46,956				15,862
		Entertainment companies			12,037				11,990				2,118
		Other			52,559				51,754				16,226
Purchased loans					29,107				29,107				13,135

		March 31, 2014
				Millions of Yen
Portfolio segment		Class		Loans Individually Evaluated for Impairment				Unpaid Principal Balance				Related Allowance
With no related allowance recorded*1:				¥	25,049			¥	25,025			¥	0
Consumer borrowers					725				711				0
		Housing loans			725				711				0
		Card loans			0				0				0
		Other			0				0				0
Corporate borrowers					24,324				24,314				0
Non-recourse loans		Japan			6,505				6,505				0
		U.S.			2,259				2,259				0
Other		Real estate companies			3,770				3,767				0
		Entertainment companies			2,614				2,613				0
		Other			9,176				9,170				0
Purchased loans					0				0				0
With an allowance recorded*2:					110,775				110,064				49,155
Consumer borrowers					11,071				11,010				3,279
		Housing loans			6,592				6,543				2,432
		Card loans			2,950				2,942				629
		Other			1,529				1,525				218
Corporate borrowers					76,629				75,979				33,588
Non-recourse loans		Japan			1,363				1,299				1,020
		U.S.			14,775				14,746				7,514
Other		Real estate companies			25,099				25,046				8,911
		Entertainment companies			5,213				5,172				1,801
		Other			30,179				29,716				14,342
Purchased loans					23,075				23,075				12,288
Total:				¥	135,824			¥	135,089			¥	49,155
Consumer borrowers					11,796				11,721				3,279
		Housing loans			7,317				7,254				2,432
		Card loans			2,950				2,942				629
		Other			1,529				1,525				218
Corporate borrowers					100,953				100,293				33,588
Non-recourse loans		Japan			7,868				7,804				1,020
		U.S.			17,034				17,005				7,514
Other		Real estate companies			28,869				28,813				8,911
		Entertainment companies			7,827				7,785				1,801
		Other			39,355				38,886				14,342
Purchased loans					23,075				23,075				12,288

*1 “With no related allowance recorded” represents impaired loans with no allowance for credit losses as all amounts are considered to be collectible.

*2 “With an allowance recorded” represents impaired loans with the allowance for credit losses as all or a part of the amounts are not considered to be collectible.

The following table provides information about the average recorded investments in impaired loans and interest income on impaired loans for fiscal 2012, 2013 and 2014:

		March 31, 2012
				Millions of yen
Portfolio segment		Class		Average Recorded Investments in Impaired Loans*1				Interest Income on Impaired Loans				Interest on Impaired  Loans Collected in Cash
Consumer borrowers				¥	8,933			¥	226			¥	204
		Housing loans			8,933				226				204
		Other			0				0				0
Corporate borrowers					252,683				4,506				3,976
Non-recourse loans		Japan			30,021				367				311
		U.S.			41,399				794				695
Other		Real estate companies			84,121				1,243				1,102
		Entertainment companies			25,796				724				711
		Other			71,346				1,378				1,157
Purchased loans					34,063				0				0
Total				¥	295,679			¥	4,732			¥	4,180

		March 31, 2013
				Millions of yen
Portfolio segment		Class		Average Recorded Investments in Impaired Loans*1				Interest Income on Impaired Loans				Interest on Impaired  Loans Collected in Cash
Consumer borrowers				¥	9,586			¥	209			¥	168
		Housing loans			8,635				188				152
		Card loans			771				16				12
		Other			180				5				4
Corporate borrowers					221,136				4,259				3,968
Non-recourse loans		Japan			37,282				216				211
		U.S.			41,903				1,726				1,726
Other		Real estate companies			62,265				889				804
		Entertainment companies			16,443				364				322
		Other			63,243				1,064				905
Purchased loans					29,217				0				0
Total				¥	259,939			¥	4,468			¥	4,136

		March 31, 2014
				Millions of yen
Portfolio segment		Class		Average Recorded Investments in Impaired Loans*1				Interest Income on Impaired Loans				Interest on Impaired  Loans Collected in Cash
Consumer borrowers				¥	11,445			¥	295			¥	230
		Housing loans			8,004				231				178
		Card loans			2,453				38				31
		Other			988				26				21
Corporate borrowers					134,927				4,146				3,449
Non-recourse loans		Japan			15,897				234				219
		U.S.			23,119				667				667
Other		Real estate companies			38,733				1,154				990
		Entertainment companies			10,277				509				343
		Other			46,901				1,582				1,230
Purchased loans					25,588				0				0
Total				¥	171,960			¥	4,441			¥	3,679

*1 Average balances are calculated on the basis of fiscal beginning and quarter-end balances.

Information about Credit Quality Indicators

The following table provides information about the credit quality indicators as of March 31, 2013 and 2014:

		March 31, 2013
				Millions of yen
								Non-performing
Portfolio segment		Class		Performing				Loans individually evaluated for impairment				90+ days past-due loans not individually evaluated for impairment				Subtotal				Total
Consumer borrowers				¥	1,152,536			¥	10,861			¥	7,745			¥	18,606			¥	1,171,142
		Housing loans			901,895				8,499				6,397				14,896				916,791
		Card loans			223,130				1,858				719				2,577				225,707
		Other			27,511				504				629				1,133				28,644
Corporate borrowers					1,258,517				172,772				0				172,772				1,431,289
Non-recourse loans		Japan			111,025				23,415				0				23,415				134,440
		U.S.			396,882				37,635				0				37,635				434,517
Other		Real estate companies			229,555				47,126				0				47,126				276,681
		Entertainment companies			109,222				12,037				0				12,037				121,259
		Other			411,833				52,559				0				52,559				464,392
Purchased loans					41,694				29,107				0				29,107				70,801
Direct financing leases					973,574				0				15,806				15,806				989,380
		Japan			680,351				0				12,234				12,234				692,585
		Overseas			293,223				0				3,572				3,572				296,795
Total				¥	3,426,321			¥	212,740			¥	23,551			¥	236,291			¥	3,662,612

		March 31, 2014
				Millions of yen
								Non-performing
Portfolio segment		Class		Performing				Loans individually evaluated for impairment				90+ days past-due loans not individually evaluated for impairment				Subtotal				Total
Consumer borrowers				¥	1,218,469			¥	11,796			¥	6,149			¥	17,945			¥	1,236,414
		Housing loans			968,269				7,317				4,211				11,528				979,797
		Card loans			225,198				2,950				720				3,670				228,868
		Other			25,002				1,529				1,218				2,747				27,749
Corporate borrowers					910,580				100,953				0				100,953				1,011,533
Non-recourse loans		Japan			64,757				7,868				0				7,868				72,625
		U.S.			84,545				17,034				0				17,034				101,579
Other		Real estate companies			217,096				28,869				0				28,869				245,965
		Entertainment companies			99,057				7,827				0				7,827				106,884
		Other			445,125				39,355				0				39,355				484,480
Purchased loans					30,266				23,075				0				23,075				53,341
Direct financing leases					1,080,186				0				13,887				13,887				1,094,073
		Japan			751,877				0				9,560				9,560				761,437
		Overseas			328,309				0				4,327				4,327				332,636
Total				¥	3,239,501			¥	135,824			¥	20,036			¥	155,860			¥	3,395,361

Note: Loans held for sale are not included in the table above.

Information about Nonaccrual and Past Due Financing Receivables

The following table provides information about the non-accrual and past-due financing receivables as of March 31, 2013 and 2014:

		March 31, 2013
				Millions of yen
				Past-Due Financing Receivables
Portfolio segment		Class		30-89  Days Past-Due				90 Days or More Past-Due				Total Past-Due				Total Financing Receivables				Non-Accrual
Consumer borrowers				¥	4,699			¥	12,170			¥	16,869			¥	1,171,142			¥	12,170
		Housing loans			3,650				10,422				14,072				916,791				10,422
		Card loans			738				1,078				1,816				225,707				1,078
		Other			311				670				981				28,644				670
Corporate borrowers					64,539				73,876				138,415				1,431,289				73,876
Non-recourse loans		Japan			0				15,211				15,211				134,440				15,211
		U.S.			59,532				7,516				67,048				434,517				7,516
Other		Real estate companies			1,324				23,921				25,245				276,681				23,921
		Entertainment companies			437				1,542				1,979				121,259				1,542
		Other			3,246				25,686				28,932				464,392				25,686
Direct financing leases					5,480				15,806				21,286				989,380				15,806
		Japan			1,467				12,234				13,701				692,585				12,234
		Overseas			4,013				3,572				7,585				296,795				3,572
Total				¥	74,718			¥	101,852			¥	176,570			¥	3,591,811			¥	101,852

		March 31, 2014
				Millions of yen
				Past-Due Financing Receivables
Portfolio segment		Class		30- 89  Days Past-Due				90 Days or More Past-Due				Total Past-Due				Total Financing Receivables				Non-Accrual
Consumer borrowers				¥	4,477			¥	10,542			¥	15,019			¥	1,236,414			¥	10,542
		Housing loans			3,157				8,009				11,166				979,797				8,009
		Card loans			731				1,204				1,935				228,868				1,204
		Other			589				1,329				1,918				27,749				1,329
Corporate borrowers					20,977				45,372				66,349				1,011,533				58,298
Non-recourse loans		Japan			1,364				5,418				6,782				72,625				5,418
		U.S.			17,470				3,687				21,157				101,579				14,432
Other		Real estate companies			149				13,005				13,154				245,965				13,005
		Entertainment companies			1,195				1,297				2,492				106,884				1,297
		Other			799				21,965				22,764				484,480				24,146
Direct financing leases					6,365				13,887				20,252				1,094,073				13,887
		Japan			1,563				9,560				11,123				761,437				9,560
		Overseas			4,802				4,327				9,129				332,636				4,327
Total				¥	31,819			¥	69,801			¥	101,620			¥	3,342,020			¥	82,727

Note: Loans held for sale and purchases loans are not included in the table above.

Information about Troubled Debt Restructurings of Financing Receivables

The following table provides information about troubled debt restructurings of financing receivables that occurred during fiscal 2012, 2013 and 2014:

		March 31, 2012
				Millions of yen
Portfolio segment		Class		Pre-modification Outstanding Recorded Investment				Post-modification Outstanding Recorded Investment
Consumer borrowers				¥	1,867			¥	1,690
		Housing loans			1,867				1,690
Corporate borrowers					27,471				26,112
Non-recourse loans		Japan			943				943
		U.S.			7,783				7,518
Other		Real estate companies			6,436				5,636
		Other			12,309				12,015
Total				¥	29,338			¥	27,802

		March 31, 2013
				Millions of yen
Portfolio segment		Class		Pre-modification Outstanding Recorded Investment				Post-modification Outstanding Recorded Investment
Consumer borrowers				¥	3,580			¥	2,396
		Housing loans			1,290				894
		Card loans			1,649				1,081
		Other			641				421
Corporate borrowers					17,970				17,544
Non-recourse loans		Japan			5,180				5,180
		U.S.			10,036				10,036
Other		Real estate companies			967				861
		Other			1,787				1,467
Total				¥	21,550			¥	19,940

		March 31, 2014
				Millions of yen
Portfolio segment		Class		Pre-modification Outstanding Recorded Investment				Post-modification Outstanding Recorded Investment
Consumer borrowers				¥	3,899			¥	2,586
		Housing loans			724				334
		Card loans			1,898				1,391
		Other			1,277				861
Corporate borrowers					14,135				11,097
Non-recourse loans		Japan			4,745				2,608
		U.S.			4,809				4,723
Other		Real estate companies			328				276
		Entertainment companies			779				509
		Other			3,474				2,981
Total				¥	18,034			¥	13,683

The following table provides information about financing receivables modified as troubled debt restructurings within the previous 12 months from March 31, 2012 and for which there was a payment default during fiscal 2012:

		March 31, 2012
				Millions of yen
Portfolio segment		Class		Recorded Investment
Consumer borrowers				¥	392
		Housing loans			392
Corporate borrowers					2,331
Non-recourse loans		U.S.			409
Other		Other			1,922
Total				¥	2,723

The following table provides information about financing receivables modified as troubled debt restructurings within the previous 12 months from March 31, 2013 and for which there was a payment default during fiscal 2013:

		March 31, 2013
				Millions of yen
Portfolio segment		Class		Recorded Investment
Consumer borrowers				¥	383
		Housing loans			369
		Card loans			12
		Other			2
Corporate borrowers					92
Other		Other			92
Total				¥	475

The following table provides information about financing receivables modified as troubled debt restructurings within the previous 12 months from March 31, 2014 and for which there was a payment default during fiscal 2014:

		March 31, 2014
				Millions of yen
Portfolio segment		Class		Recorded Investment
Consumer borrowers				¥	57
		Housing loans			18
		Card loans			31
		Other			8
Corporate borrowers					565
Non-recourse loans		U.S.			497
Other		Real estate companies			42
		Other			26
Total				¥	622

X

- Definition

Tabular disclosure of financing receivables by credit quality indicator. The credit quality indicator is a statistic about the credit quality of financing receivables. Examples include, but not limited to, consumer credit risk scores, credit-rating-agency ratings, an entity's internal credit risk grades, loan-to-value ratios, collateral, collection experience and other internal metrics.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 29

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953659-111524



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 55

-Paragraph 19

-URI http://asc.fasb.org/extlink&oid=32702940&loc=SL6953803-111525

+ Details

Name:	us-gaap_FinancingReceivableCreditQualityIndicatorsTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of impaired financing receivables.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 15

-URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5212-111524

+ Details

Name:	us-gaap_ImpairedFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables that are past due but not impaired, financing receivables that are 90 days past due and still accruing, and financing receivables on nonaccrual status.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7

-URI http://asc.fasb.org/extlink&oid=28368275&loc=d3e5111-111524



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 7A

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953401-111524

+ Details

Name:	us-gaap_PastDueFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of financing receivables and troubled debt restructurings.

+ References

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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 34

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953682-111524



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 310

-SubTopic 10

-Section 50

-Paragraph 33

-URI http://asc.fasb.org/extlink&oid=28368275&loc=SL6953676-111524

+ Details

Name:	us-gaap_TroubledDebtRestructuringsOnFinancingReceivablesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration