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Variable Interest Entities (Tables)

12 Months Ended

Mar. 31, 2023

Variable Interest Entity, Primary Beneficiary

Statement [Line Items]

Information about Variable Interest Entities (Consolidated and Non-consolidated)

1. Consolidated VIEs

March 31, 2022

		Millions of yen
Types of VIEs		Total assets*1				Total liabilities*1				Assets which are pledged as collateral*2				Commitments*3
(a)   VIEs for liquidating customer assets		¥	0			¥	0			¥	0			¥	0
(b)   VIEs for acquisition of real estate and real estate development projects for customers			1,988				0				0				0
(c)   VIEs for acquisition of real estate for the Company and its subsidiaries’ real estate-related business			60,762				12,576				16,241				0
(d)   VIEs for corporate rehabilitation support business			214				5				0				0
(e)   VIEs for investment in securities			132,805				302				0				45,241
(f)   VIEs for securitizing financial assets such as finance lease receivable and loan receivable			223,807				160,434				223,807				0
(g)   VIEs for securitization of loan receivable originated by third parties			542				1,093				542				0
(h)   VIEs for power generation projects			278,660				219,476				260,551				42,742
(i) Other VIEs			199,186				89,672				174,807				0
Total		¥	897,964			¥	483,558			¥	675,948			¥	87,983

March 31, 2023

		Millions of yen
Types of VIEs		Total assets*1				Total liabilities*1				Assets which are pledged as collateral*2				Commitments*3
(a)   VIEs for liquidating customer assets		¥	0			¥	0			¥	0			¥	0
(b)   VIEs for acquisition of real estate and real estate development projects for customers			1,907				1				0				0
(c)   VIEs for acquisition of real estate for the Company and its subsidiaries’ real estate-related business			55,456				13,060				15,596				0
(d)   VIEs for corporate rehabilitation support business			664				7				0				0
(e)   VIEs for investment in securities			180,569				399				0				62,340
(f)   VIEs for securitizing financial assets such as finance lease receivable and loan receivable			224,949				155,706				224,949				0
(g)   VIEs for securitization of loan receivable originated by third parties			548				1,106				548				0
(h)   VIEs for power generation projects			258,396				164,813				187,892				38,099
(i) Other VIEs			168,574				63,864				137,481				0
Total		¥	891,063			¥	398,956			¥	566,466			¥	100,439

*1 The assets of most VIEs are used only to repay the liabilities of the VIEs, and the creditors of the liabilities of most VIEs have no recourse to other assets of the Company and its subsidiaries.

*2 The assets are pledged as collateral by VIE for financing of the VIE.

*3 This item represents remaining balance of commitments that could require the Company and its subsidiaries to provide investments or loans to the VIE.

Variable Interest Entity, Not Primary Beneficiary

Statement [Line Items]

Information about Variable Interest Entities (Consolidated and Non-consolidated)

2. Non-consolidated VIEs

March 31, 2022

		Millions of yen
						Carrying amount of the variable interests in the VIEs held by the Company and its subsidiaries
Types of VIEs		Total assets				Non-recourse loans				Investments				Maximum exposure to loss *
(a)   VIEs for liquidating customer assets		¥	13,391			¥	405			¥	991			¥	1,396
(b)   VIEs for acquisition of real estate and real estate development projects for customers			546,953				8,134				9,119				18,735
(c)   VIEs for acquisition of real estate for the Company and its subsidiaries’ real estate-related business			0				0				0				0
(d)   VIEs for corporate rehabilitation support business			0				0				0				0
(e)   VIEs for investment in securities			6,901,686				0				79,050				123,674
(f)   VIEs for securitizing financial assets such as finance lease receivable and loan receivable			154				0				2				2
(g)   VIEs for securitization of loan receivable originated by third parties			1,231,246				0				15,254				15,254
(h)   VIEs for power generation projects			9,103				0				402				402
(i) Other VIEs			914,801				3,140				15,098				32,123
Total		¥	9,617,334			¥	11,679			¥	119,916			¥	191,586

March 31, 2023

		Millions of yen
						Carrying amount of the variable interests in the VIEs held by the Company and its subsidiaries
Types of VIEs		Total assets				Non-recourse loans				Investments				Maximum exposure to loss *
(a)   VIEs for liquidating customer assets		¥	8,247			¥	0			¥	991			¥	991
(b)   VIEs for acquisition of real estate and real estate development projects for customers			648,468				10,721				8,805				20,526
(c)   VIEs for acquisition of real estate for the Company and its subsidiaries’ real estate-related business			0				0				0				0
(d)   VIEs for corporate rehabilitation support business			0				0				0				0
(e)   VIEs for investment in securities			10,887,430				0				98,742				173,314
(f)   VIEs for securitizing financial assets such as finance lease receivable and loan receivable			0				0				0				0
(g)   VIEs for securitization of loan receivable originated by third parties			901,544				0				10,475				10,475
(h)   VIEs for power generation projects			16,138				0				3,691				4,491
(i) Other VIEs			1,726,717				3,333				28,835				43,405
Total		¥	14,188,544			¥	14,054			¥	151,539			¥	253,202

* Maximum exposure to loss includes remaining balance of commitments that could require the Company and its subsidiaries to provide investments or loans to the VIE.

X

- Definition

Tabular disclosure of the significant judgments and assumptions made in determining whether a variable interest (as defined) held by the entity requires the variable interest entity (VIE) (as defined) to be consolidated and (or) disclose information about its involvement with the VIE, individually or in aggregate (as applicable); the nature of restrictions, if any, on the consolidated VIE's assets and on the settlement of its liabilities reported by an entity in its statement of financial position, including the carrying amounts of such assets and liabilities; the nature of, and changes in, the risks associated with involvement in the VIE; how involvement with the VIE affects the entity's financial position, financial performance, and cash flows; the lack of recourse if creditors (or beneficial interest holders) of the consolidated VIE have no recourse to the general credit of the primary beneficiary (if applicable); the terms of arrangements, giving consideration to both explicit arrangements and implicit variable interests, if any, that could require the entity to provide financial support to the VIE, including events or circumstances that could expose the entity to a loss; the methodology used by the entity for determining whether or not it is the primary beneficiary of the variable interest entity; the significant factors considered and judgments made in determining that the power to direct the activities of a VIE that most significantly impact the VIE's economic performance are shared (as defined); the carrying amounts and classification of assets and liabilities of the VIE included in the statement of financial position; the entity's maximum exposure to loss, if any, as a result of its involvement with the VIE, including how the maximum exposure is determined and significant sources of the entity's exposure to the VIE; a comparison of the carrying amounts of the assets and liabilities and the entity's maximum exposure to loss; information about any liquidity arrangements, guarantees, and (or) other commitments by third parties that may affect the fair value or risk of the entity's variable interest in the VIE; whether or not the entity has provided financial support or other support (explicitly or implicitly) to the VIE that it was not previously contractually required to provide or whether the entity intends to provide that support, including the type and amount of the support and the primary reasons for providing the support; and supplemental information the entity determines necessary to provide.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
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-Section 50
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