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Derivative Financial Instruments and Hedging (Tables) | 6 Months Ended
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Sep. 30, 2023
Derivative Instruments, Gain (Loss) [Line Items] |
Schedule of Effect of Components Excluded From the Assessment of Hedge Effectiveness on the Consolidated Statements of Income | The effect of the components excluded from the assessment of hedge effectiveness on the consolidated statements of income, pre-tax, for the six months ended September 30, 2022 is as follows. Fair value hedges
|  | Millions of yen |
|  | Gains (losses) recognized in income |
|  | Life insurance premiums and related investment income |  |  | Interest expense |  |  | Other (income) and expense |
Foreign exchange contracts |  | ¥ | (1,474 | ) |  | ¥ | 14 |  |  | ¥ | 0 |
Options held/written and other |  |  | 0 |  |  |  | 0 |  |  |  | 27 |
The effect of the components excluded from the assessment of hedge effectiveness on the consolidated statements of income, pre-tax, for the three months ended September 30, 2022 is as follows. Fair value hedges
|  | Millions of yen |
|  | Gains (losses) recognized in income |
|  | Life insurance premiums and related investment income |  |  | Interest expense |  |  | Other (income) and expense |
Foreign exchange contracts |  | ¥ | (2,155 | ) |  | ¥ | 7 |  |  | ¥ | 0 |
Options held/written and other |  |  | 0 |  |  |  | 0 |  |  |  | 14 |
The carrying amount of hedged assets and liabilities recognized in balance sheets in fair value hedges and the cumulative amount of fair value hedging adjustments included in the carrying amount (excluding the effect of changes in foreign exchange rates) at March 31, 2023 is as follows.
Assets as hedged items in fair value hedges |  |  | Liabilities as hedged items in fair value hedges |
|  | Millions of yen |  |  |  |  | Millions of yen |
Consolidated balance sheets location |  | Carrying amount |  |  | The cumulative amount of fair value hedging adjustments included in the carrying amount |  |  | Consolidated balance sheets location |  | Carrying amount |  |  | The cumulative amount of fair value hedging adjustments included in the carrying amount |
Investment in Securities |  | ¥ | 470,204 |  |  | ¥ | (1,107 | ) |  | — |  | ¥ | 0 |  |  | ¥ | 0 |
Installment Loans |  |  | 13,969 |  |  |  | (1 | ) |  | — |  |  | 0 |  |  |  | 0 |
The effect of the components excluded from the assessment of hedge effectiveness on the consolidated statements of income, pre-tax, for the six months ended September 30, 2023 is as follows. Fair value hedges
|  | Millions of yen |
|  | Gains (losses) recognized in income |
|  | Life insurance premiums and related investment income |  |  | Interest expense |  |  | Other (income) and expense |
Foreign exchange contracts |  | ¥ | (10,635 | ) |  | ¥ | 17 |  |  | ¥ | 0 |
Options held/written and other |  |  | 0 |  |  |  | 0 |  |  |  | 25 |
The effect of the components excluded from the assessment of hedge effectiveness on the consolidated statements of income, pre-tax, for the three months ended September 30, 2023 is as follows. Fair value hedges
|  | Millions of yen |
|  | Gains (losses) recognized in income |
|  | Life insurance premiums and related investment income |  |  | Interest expense |  |  | Other (income) and expense |
Foreign exchange contracts |  | ¥ | (6,578 | ) |  | ¥ | 9 |  |  | ¥ | 0 |
Options held/written and other |  |  | 0 |  |  |  | 0 |  |  |  | 10 |
The carrying amount of hedged assets and liabilities recognized in balance sheets in fair value hedges and the cumulative amount of fair value hedging adjustments included in the carrying amount (excluding the effect of changes in foreign exchange rates) at September 30, 2023 is as follows.
Assets as hedged items in fair value hedges |  |  | Liabilities as hedged items in fair value hedges |
|  | Millions of yen |  |  |  |  | Millions of yen |
Consolidated balance sheets location |  | Carrying amount |  |  | The cumulative amount of fair value hedging adjustments included in the carrying amount |  |  | Consolidated balance sheets location |  | Carrying amount |  |  | The cumulative amount of fair value hedging adjustments included in the carrying amount |
Investment in Securities |  | ¥ | 506,514 |  |  | ¥ | (1,387 | ) |  | — |  | ¥ | 0 |  |  | ¥ | 0 |
Installment Loans |  |  | 15,694 |  |  |  | (1 | ) |  | — |  |  | 0 |  |  |  | 0 |
Notional Amounts of Derivative Instruments and Other, 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, 2023 and September 30, 2023 are as follows. March 31, 2023
|  |  |  |  | Derivative assets |  | Derivative liabilities
|  | 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 |  | ¥ | 568,864 |  |  | ¥ | 22,798 |  |  | Other Assets |  | ¥ | 3,311 |  |  | Other Liabilities
Options held/written and other |  |  | 9,486 |  |  |  | 52 |  |  | Other Assets |  |  | 88 |  |  | —
Futures, foreign exchange contracts |  |  | 933,988 |  |  |  | 2,735 |  |  | Other Assets |  |  | 26,217 |  |  | Other Liabilities
Foreign currency swap agreements |  |  | 99,878 |  |  |  | 1,325 |  |  | Other Assets |  |  | 2,426 |  |  | Other Liabilities
Foreign currency long-term debt |  |  | 748,396 |  |  |  | 0 |  |  | — |  |  | 0 |  |  | —
Derivatives not designated as hedging instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swap agreements |  | ¥ | 464 |  |  | ¥ | 0 |  |  | — |  | ¥ | 8 |  |  | Other Liabilities
Options held/written and other |  |  | 632,211 |  |  |  | 30,435 |  |  | Other Assets |  |  | 28,335 |  |  | Other Liabilities
Futures, foreign exchange contracts * |  |  | 788,361 |  |  |  | 15,050 |  |  | Other Assets |  |  | 10,978 |  |  | Other Liabilities
Credit derivatives held/written |  |  | 1,098 |  |  |  | 3 |  |  | Other Assets |  |  | 3 |  |  | Other Liabilities
* | The notional amounts of futures and foreign exchange contracts in the above table include futures contracts of ¥14,758 million and foreign exchange contracts of ¥5,554 million to economically hedge the minimum guarantee risk of variable annuity and variable life insurance contracts at March 31, 2023, respectively. Derivative assets in the above table include fair value of the futures and foreign exchange contracts before offsetting of ¥52 million and ¥12 million and derivative liabilities include fair value of the futures and foreign exchange contracts before offsetting of ¥200 million and ¥179 million at March 31, 2023, respectively.
September 30, 2023
|  |  |  |  | Derivative assets |  | Derivative liabilities
|  | 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 |  | ¥ | 603,623 |  |  | ¥ | 26,777 |  |  | Other Assets |  | ¥ | 3,169 |  |  | Other Liabilities
Options held/written and other |  |  | 14,541 |  |  |  | 44 |  |  | Other Assets |  |  | 886 |  |  | Other Liabilities
Futures, foreign exchange contracts |  |  | 972,031 |  |  |  | 2,613 |  |  | Other Assets |  |  | 51,029 |  |  | Other Liabilities
Foreign currency swap agreements |  |  | 107,406 |  |  |  | 491 |  |  | Other Assets |  |  | 6,831 |  |  | Other Liabilities
Foreign currency long-term debt |  |  | 817,200 |  |  |  | 0 |  |  | — |  |  | 0 |  |  | —
Derivatives not designated as hedging instruments: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Interest rate swap agreements |  | ¥ | 2,122 |  |  | ¥ | 165 |  |  | Other Assets |  | ¥ | 8 |  |  | Other Liabilities
Options held/written and other |  |  | 564,816 |  |  |  | 33,397 |  |  | Other Assets |  |  | 29,818 |  |  | Other Liabilities
Futures, foreign exchange contracts * |  |  | 871,149 |  |  |  | 37,446 |  |  | Other Assets |  |  | 8,797 |  |  | Other Liabilities
Credit derivatives held/written |  |  | 1,979 |  |  |  | 8 |  |  | Other Assets |  |  | 6 |  |  | Other Liabilities
* | The notional amounts of futures and foreign exchange contracts in the above table include futures contracts of ¥10,229 million and foreign exchange contracts of ¥3,622 million to economically hedge the minimum guarantee risk of variable annuity and variable life insurance contracts at September 30, 2023, respectively. Derivative assets in the above table include fair value of the futures and foreign exchange contracts before offsetting of ¥144 million and ¥19 million and derivative liabilities include fair value of the futures and foreign exchange contracts before offsetting of ¥3 million and ¥168 million at September 30, 2023, respectively.
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, 2023 and September 30, 2023 are as follows. March 31, 2023
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 * |  | ¥ | 1,000 |  |  |  | Less than five years |  |  | ¥ | (3 | )
* | Underlying reference company’s credit ratings are A1 or better rated by rating agencies as of March 31, 2023.
September 30, 2023
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 * |  | ¥ | 1,532 |  |  |  | Less than six years |  |  | ¥ | (6 | )
* | Underlying reference company’s credit ratings are Baa3 or better rated by rating agencies as of September 30, 2023.
Cash flow hedges |
Derivative Instruments, Gain (Loss) [Line Items] |
Effect of Derivative Instruments on Consolidated Statements of Income, Pre-tax | (1) Cash flow hedges
|  | Millions of yen |
|  | Gains (losses) recognized in other comprehensive income on derivative |  |  | Gains (losses) reclassified from other comprehensive income (loss) into income |
|  | Interest expense |  |  | Other (income) and expense |
Interest rate swap agreements |  | ¥ | 22,506 |  |  | ¥ | 157 |  |  | ¥ | 0 |
Foreign exchange contracts |  |  | (172 | ) |  |  | 17 |  |  |  | 147 |
Foreign currency swap agreements |  |  | (545 | ) |  |  | 302 |  |  |  | 1,262 |
(1) Cash flow hedges
|  | Millions of yen |
|  | Gains (losses) recognized in other comprehensive income on derivative |  |  | Gains (losses) reclassified from other comprehensive income (loss) into income |
|  | Interest expense |  |  | Other (income) and expense |
Interest rate swap agreements |  | ¥ | 4,011 |  |  | ¥ | 30 |  |  | ¥ | 0 |
Foreign exchange contracts |  |  | 170 |  |  |  | 0 |  |  |  | 0 |
Foreign currency swap agreements |  |  | 5,352 |  |  |  | 1,001 |  |  |  | (6,535 | )
Options held/written and other |  |  | (838 | ) |  |  | 0 |  |  |  | 0 |
(1) Cash flow hedges
|  | Millions of yen |
|  | Gains (losses) recognized in other comprehensive income on derivative |  |  | Gains (losses) reclassified from other comprehensive income (loss) into income |
|  | Interest expense |  |  | Other (income) and expense |
Interest rate swap agreements |  | ¥ | 10,230 |  |  | ¥ | (63 | ) |  | ¥ | 0 |
Foreign exchange contracts |  |  | (186 | ) |  |  | (155 | ) |  |  | 239 |
Foreign currency swap agreements |  |  | 1,788 |  |  |  | 180 |  |  |  | (1,763 | )
(1) Cash flow hedges
|  | Millions of yen |
|  | Gains (losses) recognized in other comprehensive income on derivative |  |  | Gains (losses) reclassified from other comprehensive income (loss) into income |
|  | Interest expense |  |  | Other (income) and expense |
Interest rate swap agreements |  | ¥ | 5,389 |  |  | ¥ | (7 | ) |  | ¥ | 0 |
Foreign exchange contracts |  |  | (36 | ) |  |  | 0 |  |  |  | 0 |
Foreign currency swap agreements |  |  | (750 | ) |  |  | 604 |  |  |  | 183 |
Options held/written and other |  |  | (913 | ) |  |  | 0 |  |  |  | 0 |
Fair value hedges |
Derivative Instruments, Gain (Loss) [Line Items] |
Effect of Derivative Instruments on Consolidated Statements of Income, Pre-tax | (2) Fair value hedges
|  | Millions of yen |
|  | Gains (losses) recognized in income on derivative and other |  |  | Gains (losses) recognized in income on hedged item |
|  | Life insurance premiums and related investment income |  |  | Other (income) and expense |  |  | Life insurance premiums and related investment income |  |  | Other (income) and expense |
Interest rate swap agreements |  | ¥ | 3,173 |  |  | ¥ | 0 |  |  | ¥ | (3,058 | ) |  | ¥ | 0 |
Foreign exchange contracts |  |  | (78,667 | ) |  |  | (449 | ) |  |  | 78,817 |  |  |  | 399 |
(2) Fair value hedges
|  | Millions of yen |
|  | Gains (losses) recognized in income on derivative and other |  |  | Gains (losses) recognized in income on hedged item |
|  | Life insurance premiums and related investment income |  |  | Other (income) and expense |  |  | Life insurance premiums and related investment income |  |  | Other (income) and expense |
Interest rate swap agreements |  | ¥ | 371 |  |  | ¥ | 0 |  |  | ¥ | (227 | ) |  | ¥ | 11 |
Foreign exchange contracts |  |  | (55,247 | ) |  |  | (101 | ) |  |  | 55,301 |  |  |  | 48 |
(2) Fair value hedges
|  | Millions of yen |
|  | Gains (losses) recognized in income on derivative and other |  |  | Gains (losses) recognized in income on hedged item |
|  | Life insurance premiums and related investment income |  |  | Other (income) and expense |  |  | Life insurance premiums and related investment income |  |  | Other (income) and expense |
Interest rate swap agreements |  | ¥ | 1,305 |  |  | ¥ | 0 |  |  | ¥ | (1,309 | ) |  | ¥ | 0 |
Foreign exchange contracts |  |  | (29,199 | ) |  |  | (314 | ) |  |  | 29,275 |  |  |  | 218 |
(2) Fair value hedges
|  | Millions of yen |
|  | Gains (losses) recognized in income on derivative and other |  |  | Gains (losses) recognized in income on hedged item |
|  | Life insurance premiums and related investment income |  |  | Other (income) and expense |  |  | Life insurance premiums and related investment income |  |  | Other (income) and expense |
Interest rate swap agreements |  | ¥ | 79 |  |  | ¥ | 0 |  |  | ¥ | (76 | ) |  | ¥ | 11 |
Foreign exchange contracts |  |  | (13,560 | ) |  |  | 52 |  |  |  | 13,603 |  |  |  | (35 | )
Hedges of net investment in foreign operations |
Derivative Instruments, Gain (Loss) [Line Items] |
Effect of Derivative Instruments on Consolidated Statements of Income, Pre-tax | (3) Hedges of net investment in foreign operations
|  | Millions of yen |
|  | Gains (losses) recognized in other comprehensive income on derivative and others |  |  | Gains (losses) reclassified from other comprehensive income (loss) into income |
|  | Gains on sales of subsidiaries and affiliates and liquidation losses, net |  |  | Interest expense |  |  | Other (income) and expense |
Foreign exchange contracts |  | ¥ | (24,595 | ) |  | ¥ | 51 |  |  | ¥ | 1,956 |  |  | ¥ | (252 | )
Borrowings and bonds in foreign currencies |  |  | (122,739 | ) |  |  | 0 |  |  |  | 0 |  |  |  | 0 |
(3) Hedges of net investment in foreign operations
|  | Millions of yen |
|  | Gains (losses) recognized in other comprehensive income on derivative and others |  |  | Gains (losses) reclassified from other comprehensive income (loss) into income |
|  | Gains on sales of subsidiaries and affiliates and liquidation losses, net |  |  | Interest expense |
Foreign exchange contracts |  | ¥ | (30,436 | ) |  | ¥ | (69 | ) |  | ¥ | 7,567 |
Borrowings and bonds in foreign currencies |  |  | (84,367 | ) |  |  | 0 |  |  |  | 0 |
(3) Hedges of net investment in foreign operations
|  | Millions of yen |
|  | Gains (losses) recognized in other comprehensive income on derivative and others |  |  | Gains (losses) reclassified from other comprehensive income (loss) into income |
|  | Gains on sales of subsidiaries and affiliates and liquidation losses, net |  |  | Interest expense |
Foreign exchange contracts |  | ¥ | (2,042 | ) |  | ¥ | (5 | ) |  | ¥ | 1,166 |
Borrowings and bonds in foreign currencies |  |  | (42,929 | ) |  |  | 0 |  |  |  | 0 |
(3) Hedges of net investment in foreign operations
|  | Millions of yen |
|  | Gains (losses) recognized in other comprehensive income on derivative and others |  |  | Gains (losses) reclassified from other comprehensive income (loss) into income |
|  | Gains on sales of subsidiaries and affiliates and liquidation losses, net |  |  | Interest expense |
Foreign exchange contracts |  | ¥ | (5,159 | ) |  | ¥ | 0 |  |  | ¥ | 3,316 |
Borrowings and bonds in foreign currencies |  |  | (21,284 | ) |  |  | 0 |  |  |  | 0 |
Derivatives not designated as hedging instruments |
Derivative Instruments, Gain (Loss) [Line Items] |
Effect of Derivative Instruments on Consolidated Statements of Income, Pre-tax | (4) Derivatives not designated as hedging instruments
|  | Millions of yen |
|  | Gains (losses) recognized in income on derivative |
|  | Life insurance premiums and related investment income* |  |  | Interest expense |  |  | Other (income) and expense |
Interest rate swap agreements |  | ¥ | 0 |  |  | ¥ | 3 |  |  | ¥ | (139 | )
Futures |  |  | 852 |  |  |  | 0 |  |  |  | (4,105 | )
Foreign exchange contracts |  |  | 34,472 |  |  |  | 1,950 |  |  |  | 51,589 |
Credit derivatives written |  |  | 0 |  |  |  | 0 |  |  |  | 4 |
Options held/written and other |  |  | 0 |  |  |  | 0 |  |  |  | (886 | )
* | Futures and foreign exchange contracts in the above table include gains (losses) arising from futures and foreign exchange contracts held to economically hedge the minimum guarantee risk of variable annuity and variable life insurance contracts for the six months ended September 30, 2022 (see Note 17 “Income and Expenses Relating to Life Insurance Operations”).
(4) Derivatives not designated as hedging instruments
|  | Millions of yen |
|  | Gains (losses) recognized in income on derivative |
|  | Life insurance premiums and related investment income* |  |  | Interest expense |  |  | Other (income) and expense |
Interest rate swap agreements |  | ¥ | 0 |  |  | ¥ | 2 |  |  | ¥ | (8 | )
Futures |  |  | (1,557 | ) |  |  | 0 |  |  |  | (685 | )
Foreign exchange contracts |  |  | 30,067 |  |  |  | 1,513 |  |  |  | 5,077 |
Credit derivatives held/written |  |  | 0 |  |  |  | 0 |  |  |  | 8 |
Options held/written and other |  |  | 0 |  |  |  | 0 |  |  |  | (878 | )
* | Futures and foreign exchange contracts in the above table include gains (losses) arising from futures and foreign exchange contracts to economically hedge the minimum guarantee risk of variable annuity and variable life insurance contracts for the six months ended September 30, 2023 (see Note 17 “Income and Expenses Relating to Life Insurance Operations”).
(4) Derivatives not designated as hedging instruments
|  | Millions of yen |
|  | Gains (losses) recognized in income on derivative |
|  | Life insurance premiums and related investment income* |  |  | Interest expense |  |  | Other (income) and expense |
Interest rate swap agreements |  | ¥ | 0 |  |  | ¥ | 2 |  |  | ¥ | (70 | )
Futures |  |  | 173 |  |  |  | 0 |  |  |  | (1,424 | )
Foreign exchange contracts |  |  | 13,332 |  |  |  | 1,696 |  |  |  | 14,519 |
Credit derivatives written |  |  | 0 |  |  |  | 0 |  |  |  | 4 |
Options held/written and other |  |  | 0 |  |  |  | 0 |  |  |  | (170 | )
* | Futures and foreign exchange contracts in the above table include gains (losses) arising from futures and foreign exchange contracts held to economically hedge the minimum guarantee risk of variable annuity and variable life insurance contracts for the three months ended September 30, 2022 (see Note 17 “Income and Expenses Relating to Life Insurance Operations”).
(4) Derivatives not designated as hedging instruments
|  | Millions of yen |
|  | Gains (losses) recognized in income on derivative |
|  | Life insurance premiums and related investment income* |  |  | Interest expense |  |  | Other (income) and expense |
Interest rate swap agreements |  | ¥ | 0 |  |  | ¥ | 1 |  |  | ¥ | (6 | )
Futures |  |  | (150 | ) |  |  | 0 |  |  |  | (1,095 | )
Foreign exchange contracts |  |  | 10,595 |  |  |  | 106 |  |  |  | (5,102 | )
Options held/written and other |  |  | 0 |  |  |  | 0 |  |  |  | (345 | )
* | Futures and foreign exchange contracts in the above table include gains (losses) arising from futures and foreign exchange contracts to economically hedge the minimum guarantee risk of variable annuity and variable life insurance contracts for the three months ended September 30, 2023 (see Note 17 “Income and Expenses Relating to Life Insurance Operations”).

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- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4E -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4E + Details
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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://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4J -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4J Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4K -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4K Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4L -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4L + 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/disclosureRef -Topic 815 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4E -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4E Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4C -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4C Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4A -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4A + 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://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4B -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4B + Details
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