XML 90 R75.htm IDEA: XBRL DOCUMENT
v3.24.1.1.u2

Fair Value Measurements (Recorded Amounts of Major Financial Assets and Liabilities Measured at Fair Value on Recurring Basis) (Detail) - JPY (¥) ¥ in Millions | Mar. 31, 2024 | Mar. 31, 2023
--- | --- | ---
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Loans held for sale |  | ¥ 129,959 | ¥ 197,041
Trading debt securities |  | 0 | 2,179
Available-for-sale debt securities |  | 2,665,478 | 2,234,608
Derivative assets, gross amounts recognized |  | 72,986 | 72,398
Netting |  | (47,496) | (22,052)
Net derivative assets |  | ¥ 25,490 | ¥ 50,346
Derivative Asset, Statement of Financial Position [Extensible Enumeration] |  | Assets | Assets
Other assets |  | ¥ 2,786 | ¥ 4,676
Derivative liabilities, gross amounts recognized |  | 95,686 | 71,366
Netting |  | (47,496) | (22,052)
Net derivative Liabilities |  | 48,190 | 49,314
Policy liabilities and Policy Account Balances |  | 167,207 | 163,734
Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Loans held for sale | [1] | 129,959 | 197,041
Trading debt securities |  |  | 2,179
Available-for-sale debt securities |  | 2,665,478 | 2,234,608
Equity securities | [2],[3] | 415,607 | 381,747
Derivative assets, gross amounts recognized |  | 72,986 | 72,398
Netting | [4] | (47,496) | (22,052)
Net derivative assets |  | 25,490 | 50,346
Other assets |  | 2,786 | 4,676
Total financial assets |  | 3,286,816 | 2,892,649
Derivative liabilities, gross amounts recognized |  | 95,686 | 71,366
Netting | [4] | (47,496) | (22,052)
Net derivative Liabilities |  | 48,190 | 49,314
Policy liabilities and Policy Account Balances |  | 167,207 | 163,734
Accounts Payable |  | 14,136 |
Contingent Consideration |  | 14,136 |
Total financial liabilities |  | 277,029 | 235,100
Interest rate swap agreements | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Derivative assets, gross amounts recognized |  | 18,995 | 22,798
Derivative liabilities, gross amounts recognized |  | 3,728 | 3,319
Options held/written and other | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Derivative assets, gross amounts recognized |  | 15,349 | 30,487
Derivative liabilities, gross amounts recognized |  | 14,394 | 28,423
Futures, foreign exchange contracts | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Derivative assets, gross amounts recognized |  | 38,172 | 17,785
Derivative liabilities, gross amounts recognized |  | 70,997 | 37,195
Foreign currency swap agreements | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Derivative assets, gross amounts recognized |  | 470 | 1,325
Derivative liabilities, gross amounts recognized |  | 6,563 | 2,426
Credit derivatives held | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Derivative assets, gross amounts recognized |  |  | 3
Credit derivatives written | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Derivative liabilities, gross amounts recognized |  | 4 | 3
Reinsurance recoverables |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Other assets |  | 2,786 | 4,676
Reinsurance recoverables | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Other assets | [5] | 2,786 | 4,676
Variable Annuity and Variable Life Insurance Contracts |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Policy liabilities and Policy Account Balances |  | 167,207 | 163,734
Variable Annuity and Variable Life Insurance Contracts | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Policy liabilities and Policy Account Balances | [6] | 167,207 | 163,734
Japanese and foreign government bond securities |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Available-for-sale debt securities |  | 1,034,914 | 801,295
Japanese and foreign government bond securities | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Available-for-sale debt securities | [7] | 1,034,914 | 801,295
Japanese prefectural and foreign municipal bond securities |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Available-for-sale debt securities |  | 401,465 | 369,246
Japanese prefectural and foreign municipal bond securities | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Available-for-sale debt securities |  | 401,465 | 369,246
Corporate debt securities |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Available-for-sale debt securities |  | 844,579 | 784,388
Corporate debt securities | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Available-for-sale debt securities | [8] | 844,579 | 784,388
CMBS and RMBS in the Americas | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Available-for-sale debt securities |  | 87,740 | 43,173
Other asset-backed securities and debt securities |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Available-for-sale debt securities |  | 296,780 | 236,506
Other asset-backed securities and debt securities | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Available-for-sale debt securities |  | 296,780 | 236,506
Level 1 |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Trading debt securities |  |  | 0
Available-for-sale debt securities |  | 11,491 | 4,334
Net derivative assets | [9] | 0 | 0
Net derivative Liabilities | [9] | 0 | 0
Contingent Consideration |  | 0 |
Level 1 | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Loans held for sale | [1] | 0 | 0
Trading debt securities |  |  | 0
Available-for-sale debt securities |  | 11,491 | 4,334
Equity securities | [2],[3] | 108,964 | 105,646
Derivative assets, gross amounts recognized |  | 52 | 203
Netting | [4] | 0 | 0
Net derivative assets |  | 0 | 0
Other assets |  | 0 | 0
Total financial assets |  | 120,507 | 110,183
Derivative liabilities, gross amounts recognized |  | 607 | 1,484
Netting | [4] | 0 | 0
Net derivative Liabilities |  | 0 | 0
Policy liabilities and Policy Account Balances |  | 0 | 0
Accounts Payable |  | 0 |
Contingent Consideration |  | 0 |
Total financial liabilities |  | 607 | 1,484
Level 1 | Interest rate swap agreements | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Derivative assets, gross amounts recognized |  | 0 | 0
Derivative liabilities, gross amounts recognized |  | 0 | 0
Level 1 | Options held/written and other | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Derivative assets, gross amounts recognized |  | 0 | 0
Derivative liabilities, gross amounts recognized |  | 0 | 0
Level 1 | Futures, foreign exchange contracts | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Derivative assets, gross amounts recognized |  | 52 | 203
Derivative liabilities, gross amounts recognized |  | 607 | 1,484
Level 1 | Foreign currency swap agreements | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Derivative assets, gross amounts recognized |  | 0 | 0
Derivative liabilities, gross amounts recognized |  | 0 | 0
Level 1 | Credit derivatives held | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Derivative assets, gross amounts recognized |  |  | 0
Level 1 | Credit derivatives written | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Derivative liabilities, gross amounts recognized |  | 0 | 0
Level 1 | Reinsurance recoverables | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Other assets | [5] | 0 | 0
Level 1 | Variable Annuity and Variable Life Insurance Contracts | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Policy liabilities and Policy Account Balances | [6] | 0 | 0
Level 1 | Japanese and foreign government bond securities | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Available-for-sale debt securities | [7] | 4,303 | 3,004
Level 1 | Japanese prefectural and foreign municipal bond securities | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Available-for-sale debt securities |  | 0 | 0
Level 1 | Corporate debt securities | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Available-for-sale debt securities | [8] | 7,188 | 1,330
Level 1 | CMBS and RMBS in the Americas | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Available-for-sale debt securities |  | 0 | 0
Level 1 | Other asset-backed securities and debt securities | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Available-for-sale debt securities |  | 0 | 0
Level 2 |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Trading debt securities |  |  | 2,179
Available-for-sale debt securities |  | 2,334,690 | 1,986,672
Net derivative assets | [9] | 0 | 0
Net derivative Liabilities | [9] | 0 | 0
Contingent Consideration |  | 0 |
Level 2 | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Loans held for sale | [1] | 33,393 | 23,192
Trading debt securities |  |  | 2,179
Available-for-sale debt securities |  | 2,334,690 | 1,986,672
Equity securities | [2],[3] | 143,786 | 133,027
Derivative assets, gross amounts recognized |  | 66,433 | 65,377
Netting | [4] | 0 | 0
Net derivative assets |  | 0 | 0
Other assets |  | 0 | 0
Total financial assets |  | 2,578,302 | 2,210,447
Derivative liabilities, gross amounts recognized |  | 90,862 | 55,240
Netting | [4] | 0 | 0
Net derivative Liabilities |  | 0 | 0
Policy liabilities and Policy Account Balances |  | 0 | 0
Accounts Payable |  | 0 |
Contingent Consideration |  | 0 |
Total financial liabilities |  | 90,862 | 55,240
Level 2 | Interest rate swap agreements | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Derivative assets, gross amounts recognized |  | 18,995 | 22,798
Derivative liabilities, gross amounts recognized |  | 3,728 | 3,319
Level 2 | Options held/written and other | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Derivative assets, gross amounts recognized |  | 8,848 | 23,669
Derivative liabilities, gross amounts recognized |  | 10,177 | 13,781
Level 2 | Futures, foreign exchange contracts | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Derivative assets, gross amounts recognized |  | 38,120 | 17,582
Derivative liabilities, gross amounts recognized |  | 70,390 | 35,711
Level 2 | Foreign currency swap agreements | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Derivative assets, gross amounts recognized |  | 470 | 1,325
Derivative liabilities, gross amounts recognized |  | 6,563 | 2,426
Level 2 | Credit derivatives held | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Derivative assets, gross amounts recognized |  |  | 3
Level 2 | Credit derivatives written | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Derivative liabilities, gross amounts recognized |  | 4 | 3
Level 2 | Reinsurance recoverables | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Other assets | [5] | 0 | 0
Level 2 | Variable Annuity and Variable Life Insurance Contracts | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Policy liabilities and Policy Account Balances | [6] | 0 | 0
Level 2 | Japanese and foreign government bond securities | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Available-for-sale debt securities | [7] | 1,030,611 | 798,291
Level 2 | Japanese prefectural and foreign municipal bond securities | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Available-for-sale debt securities |  | 390,543 | 365,915
Level 2 | Corporate debt securities | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Available-for-sale debt securities | [8] | 831,805 | 778,321
Level 2 | CMBS and RMBS in the Americas | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Available-for-sale debt securities |  | 80,575 | 43,173
Level 2 | Other asset-backed securities and debt securities | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Available-for-sale debt securities |  | 1,156 | 972
Level 3 |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Trading debt securities |  |  | 0
Available-for-sale debt securities |  | 319,297 | 243,602
Net derivative assets | [9] | 0 | 0
Net derivative Liabilities | [9] | 0 | 0
Contingent Consideration |  | 14,136 |
Level 3 | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Loans held for sale | [1] | 96,566 | 173,849
Trading debt securities |  |  | 0
Available-for-sale debt securities |  | 319,297 | 243,602
Equity securities | [2],[3] | 162,857 | 143,074
Derivative assets, gross amounts recognized |  | 6,501 | 6,818
Netting | [4] | 0 | 0
Net derivative assets |  | 0 | 0
Other assets |  | 2,786 | 4,676
Total financial assets |  | 588,007 | 572,019
Derivative liabilities, gross amounts recognized |  | 4,217 | 14,642
Netting | [4] | 0 | 0
Net derivative Liabilities |  | 0 | 0
Policy liabilities and Policy Account Balances |  | 167,207 | 163,734
Accounts Payable |  | 14,136 |
Contingent Consideration |  | 14,136 |
Total financial liabilities |  | 185,560 | 178,376
Level 3 | Interest rate swap agreements | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Derivative assets, gross amounts recognized |  | 0 | 0
Derivative liabilities, gross amounts recognized |  | 0 | 0
Level 3 | Options held/written and other | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Derivative assets, gross amounts recognized |  | 6,501 | 6,818
Derivative liabilities, gross amounts recognized |  | 4,217 | 14,642
Level 3 | Futures, foreign exchange contracts | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Derivative assets, gross amounts recognized |  | 0 | 0
Derivative liabilities, gross amounts recognized |  | 0 | 0
Level 3 | Foreign currency swap agreements | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Derivative assets, gross amounts recognized |  | 0 | 0
Derivative liabilities, gross amounts recognized |  | 0 | 0
Level 3 | Credit derivatives held | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Derivative assets, gross amounts recognized |  |  | 0
Level 3 | Credit derivatives written | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Derivative liabilities, gross amounts recognized |  | 0 | 0
Level 3 | Reinsurance recoverables | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Other assets | [5] | 2,786 | 4,676
Level 3 | Variable Annuity and Variable Life Insurance Contracts | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Policy liabilities and Policy Account Balances | [6] | 167,207 | 163,734
Level 3 | Japanese and foreign government bond securities | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Available-for-sale debt securities | [7] | 0 | 0
Level 3 | Japanese prefectural and foreign municipal bond securities | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Available-for-sale debt securities |  | 10,922 | 3,331
Level 3 | Corporate debt securities | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Available-for-sale debt securities | [8] | 5,586 | 4,737
Level 3 | CMBS and RMBS in the Americas | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Available-for-sale debt securities |  | 7,165 | 0
Level 3 | Other asset-backed securities and debt securities | Fair Value, Measurements, Recurring |  |  |
Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] |  |  |
Available-for-sale debt securities |  | ¥ 295,624 | ¥ 235,534
[1] | A certain subsidiary elected the fair value option on certain loans held for sale. These loans are multi-family and seniors housing loans and are sold to Federal National Mortgage Association (“Fannie Mae”), Federal Home Loan Mortgage Corporation (“Freddie Mac”) and institutional investors. Included in “Other (income) and expense” in the consolidated statements of income were losses of ¥2,982 million, ¥2,429 million and a gain of ¥428 million from the change in the fair value of the loans for fiscal 2022, 2023 and 2024, respectively. No gains or losses were recognized in earnings during fiscal 2022, 2023 and 2024 attributable to changes in instrument-specific credit risk. The amounts of aggregate unpaid principal balance and aggregate fair value of the loans held for sale as of March 31, 2023, were ¥199,674 million and ¥197,041 million, respectively, and the amount of the aggregate fair value was less than the amount of aggregate unpaid principal balance by ¥2,633 million. The amounts of aggregate unpaid principal balance and aggregate fair value of the loans held for sale as of March 31, 2024, were ¥130,554 million and ¥129,959 million, respectively, and the amount of the aggregate fair value was less than the amount of aggregate unpaid principal balance by ¥595 million. As of March 31, 2023 and 2024, there were no loans that are 90 days or more past due or, in non-accrual status.
[2] | Certain subsidiaries elected the fair value option for certain investments in investment funds, and others included in equity securities. Included in “Gains on investment securities and dividends” and “Life insurance premiums and related investment income” in the consolidated statements of income were gains of ¥1,199 million, ¥1,066 million and ¥3,269 million from the change in the fair value of those investments for fiscal 2022, 2023 and 2024, respectively. The amounts of aggregate fair value elected the fair value option were ¥18,544 million and ¥26,945 million as of March 31, 2023 and 2024, respectively.
[3] | The amounts of investment funds measured at net asset value per share which are not included in the above tables were ¥51,263 million and ¥85,280 million as of March 31, 2023 and 2024, respectively.
[4] | It represents the amount offset under counterparty netting of derivative assets and liabilities.
[5] | Certain subsidiaries elected the fair value option for certain reinsurance contracts held. The fair value of the reinsurance contracts elected for the fair value option in other assets were ¥4,676 million and ¥2,786 million as of March 31, 2023 and 2024, respectively. For the effect of changes in the fair value of those reinsurance contracts on earnings for fiscal 2022, 2023 and 2024, see Note 23 “Income and Expenses Relating to Life Insurance Operations.”
[6] | Certain subsidiaries elected the fair value option for the entire variable annuity and variable life insurance contracts held. The fair value of the variable annuity and variable life insurance contracts elected for the fair value option in policy liabilities and policy account balances were ¥163,734 million and ¥167,207 million as of March 31, 2023 and 2024, respectively. For the effect of changes in the fair value of the variable annuity and variable life insurance contracts on earnings for fiscal 2022, 2023 and 2024, see Note 23 “Income and Expenses Relating to Life Insurance Operations.”
[7] | A certain subsidiary elected the fair value option for investments in foreign government bond securities included in available-for-sale debt securities. Included in “Gains on investment securities and dividends” in the consolidated statements of income were a gain of ¥51 million, losses of ¥11 million and ¥6 million from the change in the fair value of those investments for fiscal 2022, 2023 and 2024, respectively. The amount of aggregate fair value elected the fair value option were ¥237 million and ¥1,000 million as of March 31, 2023 and 2024, respectively.
[8] | A certain subsidiary elected the fair value option for investments in foreign corporate debt securities included in available-for-sale debt securities. Included in “Gains on investment securities and dividends” in the consolidated statements of income were losses of ¥365 million and ¥516 million, a gain of ¥399 million from the change in the fair value of those investments for fiscal 2022, 2023 and 2024, respectively. The amounts of aggregate fair value elected the fair value option were ¥6,605 million and ¥7,751 million as of March 31, 2023 and 2024, respectively.
[9] | It represents the amount after offset under counterparty netting of derivative assets and liabilities. For the information of input level before netting, see Note 2 “Fair Value Measurements.”

X
- Definition Fair Value, Assets and Liabilities Measured on Recurring Basis [Line Items] + References No definition available. + Details
Name: | ck0001070304_FairValueAssetsAndLiabilitiesMeasuredOnRecurringBasisLineItems
Namespace Prefix: | ck0001070304_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Policy Liabilities And Policy Account Balances Measured At Fair Value + References No definition available. + Details
Name: | ck0001070304_PolicyLiabilitiesAndPolicyAccountBalancesMeasuredAtFairValue
Namespace Prefix: | ck0001070304_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(15)(a)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 942 -SubTopic 210 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03.15(5)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 + Details
Name: | us-gaap_AccountsPayableCurrentAndNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Fair value portion of probable future economic benefits obtained or controlled by an entity as a result of past transactions or events. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_AssetsFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of investment in debt security measured at fair value with change in fair value recognized in other comprehensive income (available-for-sale). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (aa) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481800/320-10-50-2 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481830/320-10-45-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(6)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479853/942-210-S99-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 326 -SubTopic 30 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479130/326-30-45-1 + Details
Name: | us-gaap_AvailableForSaleSecuritiesDebtSecurities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of liability recognized arising from contingent consideration in a business combination. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 805 -SubTopic 30 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479581/805-30-50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 805 -SubTopic 30 -Section 25 -Paragraph 6 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479668/805-30-25-6 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 35 -Paragraph 1 -Subparagraph (b) -SubTopic 30 -Topic 805 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479613/805-30-35-1 + Details
Name: | us-gaap_BusinessCombinationContingentConsiderationLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Fair value of liability associated with financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -SubTopic 20 -Topic 210 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483466/210-20-50-3 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 55 -Paragraph 8 -SubTopic 20 -Topic 210 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483444/210-20-55-8 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 5C -Subparagraph (SX 210.12-13C(Column F)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5C Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 5B -Subparagraph (SX 210.12-13B(Column E)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5B Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4B -Subparagraph (a),(c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4B + Details
Name: | us-gaap_DerivativeAssetFairValueGrossLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Indicates line item in statement of financial position that includes derivative asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 815 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 4A -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4A + Details
Name: | us-gaap_DerivativeAssetStatementOfFinancialPositionExtensibleEnumeration
Namespace Prefix: | us-gaap_
Data Type: | enum2:enumerationSetItemType
Balance Type: | na
Period Type: | instant

X
- Definition Fair value, after the effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets not subject to a master netting arrangement and not elected to be offset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480524/946-210-50-12 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 55 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org//1943274/2147480493/946-210-55-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (a)(4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480524/946-210-50-1 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480524/946-210-50-1 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480524/946-210-50-1 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480524/946-210-50-1 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6 Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (a)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(3)(c)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 5C -Subparagraph (SX 210.12-13C(Column H)(Footnote 7)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5C Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(3)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1 Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 5 -Subparagraph (SX 210.12-13(Column A)(Footnote 3)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5 Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 5C -Subparagraph (SX 210.12-13C(Column H)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5C Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 5A -Subparagraph (SX 210.12-13A(Column E)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5A Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 5B -Subparagraph (SX 210.12-13B(Column E)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5B Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 5B -Subparagraph (SX 210.12-13B(Column E)(Footnote 4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5B Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483466/210-20-50-3 Reference 22: http://www.xbrl.org/2003/role/exampleRef -Topic 210 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483444/210-20-55-22 Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483444/210-20-55-10 Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-10 + Details
Name: | us-gaap_DerivativeAssets
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value, before effects of master netting arrangements, of a financial asset or other contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes assets elected not to be offset. Excludes assets not subject to a master netting arrangement. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 210 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483444/210-20-55-22 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483466/210-20-50-3 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483444/210-20-55-7 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4B -Subparagraph (a),(c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4B Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 4D -Subparagraph (c)(2) -SubTopic 20 -Topic 860 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481326/860-20-50-4D + Details
Name: | us-gaap_DerivativeFairValueOfDerivativeAsset
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value, before effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities elected not to be offset. Excludes liabilities not subject to a master netting arrangement. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 210 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483444/210-20-55-22 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483466/210-20-50-3 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 7 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483444/210-20-55-7 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4B -Subparagraph (a),(c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4B Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 4D -Subparagraph (c)(2) -SubTopic 20 -Topic 860 -Publisher FASB -URI https://asc.fasb.org//1943274/2147481326/860-20-50-4D + Details
Name: | us-gaap_DerivativeFairValueOfDerivativeLiability
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities not subject to a master netting arrangement and not elected to be offset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (a)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (a)(4) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (a)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480524/946-210-50-1 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(1) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480524/946-210-50-1 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480524/946-210-50-1 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (c)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480524/946-210-50-1 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6 Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section 50 -Paragraph 6 -Subparagraph (a)(3) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480524/946-210-50-6 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(9)(e)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 5C -Subparagraph (SX 210.12-13C(Column H)(Footnote 7)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5C Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(9)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.6-04(9)(d)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479617/946-210-S99-1 Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 5 -Subparagraph (SX 210.12-13(Column G)(Footnote 8)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5 Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 5C -Subparagraph (SX 210.12-13C(Column H)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5C Reference 17: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 5 -Subparagraph (SX 210.12-13(Column G)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5 Reference 18: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 5A -Subparagraph (SX 210.12-13A(Column E)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5A Reference 19: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 5B -Subparagraph (SX 210.12-13B(Column E)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5B Reference 20: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 5B -Subparagraph (SX 210.12-13B(Column E)(Footnote 4)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5B Reference 21: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 20 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483466/210-20-50-3 Reference 22: http://www.xbrl.org/2003/role/exampleRef -Topic 210 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 22 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483444/210-20-55-22 Reference 23: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483444/210-20-55-10 Reference 24: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147482907/825-10-50-10 + Details
Name: | us-gaap_DerivativeLiabilities
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Fair value of asset associated with financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (b) -SubTopic 20 -Topic 210 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483466/210-20-50-3 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 55 -Paragraph 8 -SubTopic 20 -Topic 210 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483444/210-20-55-8 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 5C -Subparagraph (SX 210.12-13C(Column F)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5C Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 946 -SubTopic 320 -Name Accounting Standards Codification -Section S99 -Paragraph 5B -Subparagraph (SX 210.12-13B(Column E)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480032/946-320-S99-5B Reference 5: http://www.xbrl.org/2003/role/exampleRef -Topic 210 -SubTopic 20 -Name Accounting Standards Codification -Section 55 -Paragraph 20 -Publisher FASB -URI https://asc.fasb.org//1943274/2147483444/210-20-55-20 Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 815 -SubTopic 10 -Section 50 -Paragraph 4B -Subparagraph (a),(c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480434/815-10-50-4B + Details
Name: | us-gaap_DerivativeLiabilityFairValueGrossAsset
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of investment in equity security measured at fair value with change in fair value recognized in net income (FV-NI). + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(1)(b)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479440/944-210-S99-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 825 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1A -Publisher FASB -URI https://asc.fasb.org//1943274/2147482736/825-10-45-1A + Details
Name: | us-gaap_EquitySecuritiesFvNiCurrentAndNoncurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value of financial and nonfinancial obligations. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + Details
Name: | us-gaap_LiabilitiesFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Fair value portion of loans held-for-sale including, but not limited to, mortgage loans and finance receivables. + References No definition available. + Details
Name: | us-gaap_LoansHeldForSaleFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Fair value portion of other assets. + References No definition available. + Details
Name: | us-gaap_OtherAssetsFairValueDisclosure
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of investment in debt security measured at fair value with change in fair value recognized in net income (trading). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 320 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147481830/320-10-45-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(2)) -Publisher FASB -URI https://asc.fasb.org//1943274/2147480566/210-10-S99-1 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section 45 -Paragraph 1 -Subparagraph (f) -Publisher FASB -URI https://asc.fasb.org//1943274/2147483467/210-10-45-1 + Details
Name: | us-gaap_TradingSecuritiesDebt
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_FairValueByMeasurementFrequencyAxis=us-gaap_FairValueMeasurementsRecurringMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=us-gaap_InterestRateSwapMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=ck0001070304_OptionsHeldWrittenCapsHeldAndOtherMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=us-gaap_ForeignExchangeFutureMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=us-gaap_CurrencySwapMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=ck0001070304_CreditDerivativesHeldMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DerivativeInstrumentRiskAxis=ck0001070304_CreditDerivativesWrittenMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ck0001070304_FairValueAssetsAndLiabilitiesComponentsAxis=us-gaap_ReinsuranceRecoverableMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ck0001070304_FairValueAssetsAndLiabilitiesComponentsAxis=ck0001070304_VariableAnnuityAndVariableLifeInsuranceContractsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=ck0001070304_JapaneseAndForeignGovernmentBondSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=ck0001070304_JapanesePrefecturalAndForeignMunicipalBondSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_CorporateDebtSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=us-gaap_MortgageBackedSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FinancialInstrumentAxis=ck0001070304_OtherAssetBackedAndDebtSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |