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Segment Information

12 Months Ended

Mar. 31, 2024

32. Segment Information

Based on our business management organization which is classified by the nature of major products and services, customer base, regulations, and business areas, our business is organized into ten operating segments: Corporate Financial Services and Maintenance Leasing, Real Estate, PE Investment and Concession, Environment and Energy, Insurance, Banking and Credit, Aircraft and Ships, ORIX USA, ORIX Europe, and Asia and Australia.

Financial information about the operating segments reported below is that which is available by segment and evaluated regularly by the chief operating decision maker to make decision about resource allocations and assess performance.

An overview of operations for each of the ten segments follows below.


Corporate Financial Services and Maintenance Leasing	:	Finance and fee business; leasing and rental of automobiles, electronic measuring instruments and ICT-related equipment

Real Estate	:	Real estate development, rental and management; facility operations; real estate asset management

PE Investment and Concession	:	Private equity investment and concession

Environment and Energy	:	Domestic and overseas renewable energy; electric power retailing; ESCO services; sales of solar panels; recycling and waste management

Insurance	:	Life insurance

Banking and Credit	:	Banking and consumer finance

Aircraft and Ships	:	Aircraft investment and management; ship-related finance and investment

ORIX USA	:	Finance, investment and asset management in the Americas

ORIX Europe	:	Asset management of global equity and fixed income

Asia and Australia	:	Finance and investment businesses in Asia and Australia

Since April 1, 2022, a portion of interest expenses and a portion of selling, general and administrative expenses, which were initially included in the difference between segment total profits and consolidated amounts, have been charged directly to their respective segments. As a result of these changes, segment data for fiscal 2022 have been retrospectively reclassified.

Since April 1, 2023, segment profits have been calculated with a broadened scope of profit sharing for inter-segment collaboration. As a result, segment data for fiscal 2022 and 2023 have been retrospectively reclassified.

LDTI standard has been adopted since April 1, 2023, with the transition date of April 1, 2021, using the modified retrospective approach. As a result of the adoption of LDTI, Insurance segment data for fiscal 2022 and 2023 have been retrospectively adjusted. For further information, see Note 1 “Significant Accounting and Reporting Policies (z) New accounting pronouncements.”

The presentation of equity method investment has been changed since fiscal 2024. As a result, segment data for fiscal 2022 and 2023 have been retrospectively reclassified. For further information, see Note 1 “Significant Accounting and Reporting Policies (aa) Reclassifications.”

Financial information of the segments for fiscal 2022, 2023 and 2024 is as follows:


	Millions of yen
	Fiscal Year ended March 31, 2022
	Corporate Financial Services and Maintenance Leasing		Real Estate		PE Investment and Concession			Environment and Energy		Insurance			Banking and Credit		Aircraft and Ships
Revenues	¥	445,328	¥	390,688	¥	385,573		¥	160,232	¥	486,704		¥	82,719	¥	39,441
Finance revenues		57,642		5,602		1,101			1,001		265			76,191		3,382
Interest expense		5,783		2,873		2,547			5,365		551			5,259		11,400
Depreciation and amortization		156,116		16,164		22,325			18,140		17,872			1,335		15,669
Other significant non-cash items:
Provision for credit losses		1,296		173		924			0		(0	)		2,395		(0	)
Write-downs of long-lived assets		1,092		88		11,657			19,564		0			0		2,331
Increase(Decrease) in policy liabilities and policy account balances		0		0		0			0		90,276			0		0
Equity in net income (loss) of equity method investments and gains (losses) on sales of subsidiaries and equity method investments, net		164,029		1,575		(10,873	)		7,295		0			2,103		(6,274	)
Segment profits		241,450		32,021		(11,642	)		997		57,861			41,498		(2,319	)
Segment assets		1,516,795		910,101		353,581			703,608		2,072,145			2,687,156		684,098
Long-lived assets		508,035		574,661		85,698			388,399		27,962			0		271,592
Expenditures for long-lived assets		146,851		78,601		11,884			30,200		0			0		70,370
Equity method investments		14,794		113,178		35,869			202,589		10,772			2,114		306,646


	Millions of yen
	Fiscal Year ended March 31, 2022
	ORIX USA			ORIX Europe			Asia and Australia		Total
Revenues	¥	153,597		¥	220,872		¥	145,243	¥	2,510,397
Finance revenues		91,021			56			47,237		283,498
Interest expense		17,140			(647	)		20,548		70,819
Depreciation and amortization		2,678			1,225			59,768		311,292
Other significant non-cash items:
Provision for credit losses		(278	)		0			885		5,395
Write-downs of long-lived assets		928			0			6		35,666
Increase(Decrease) in policy liabilities and policy account balances		0			0			0		90,276
Equity in net income (loss) of equity method investments and gains (losses) on sales of subsidiaries and equity method investments, net		29,789			689			28,183		216,516
Segment profits		75,235			49,334			51,621		536,056
Segment assets		1,366,098			401,869			1,306,089		12,001,540
Long-lived assets		13,399			0			280,684		2,150,430
Expenditures for long-lived assets		717			0			113,594		452,217
Equity method investments		89,220			9,820			248,388		1,033,390


	Millions of yen
	Fiscal Year ended March 31, 2023
	Corporate Financial Services and Maintenance Leasing		Real Estate		PE Investment and Concession			Environment and Energy			Insurance			Banking and Credit			Aircraft and Ships
Revenues	¥	429,897	¥	418,736	¥	376,322		¥	215,770		¥	499,487		¥	84,774		¥	54,665
Finance revenues		60,133		5,562		1,026			1,230			300			78,066			7,312
Interest expense		6,375		3,367		2,376			12,276			365			5,698			18,877
Depreciation and amortization		149,545		16,613		22,649			22,486			18,628			1,402			16,257
Other significant non-cash items:
Provision for credit losses		1,036		61		(84	)		(8	)		(1	)		716			1
Write-downs of long-lived assets		67		1,724		229			58			0			0			0
Increase (Decrease) in policy liabilities and policy account balances		0		0		0			0			(80,641	)		0			0
Equity in net income (loss) of equity method investments and gains (losses) on sales of subsidiaries and equity method investments, net		1,518		9,580		(5,192	)		19,966			0			(488	)		9,089
Bargain Purchase Gain		0		0		58			1,018			0			0			98
Segment profits		75,025		51,578		2,837			32,960			62,990			37,610			18,583
Segment assets		1,514,070		935,027		605,471			773,617			2,050,412			2,698,747			742,890
Long-lived assets		500,111		592,190		100,848			450,797			27,194			0			295,549
Expenditures for long-lived assets		160,920		89,380		15,328			76,556			0			0			103,993
Equity method investments		13,416		117,040		28,796			188,436			17,577			2,006			347,508


	Millions of yen
	Fiscal Year ended March 31, 2023
	ORIX USA		ORIX Europe			Asia and Australia		Total
Revenues	¥	185,889	¥	207,292		¥	188,432	¥	2,661,264
Finance revenues		106,875		812			59,933		321,249
Interest expense		43,643		4,317			31,992		129,286
Depreciation and amortization		3,023		6,619			75,867		333,089
Other significant non-cash items:
Provision for credit losses		3,856		0			2,544		8,121
Write-downs of long-lived assets		114		0			57		2,249
Increase (Decrease) in policy liabilities and policy account balances		0		0			0		(80,641	)
Equity in net income (loss) of equity method investments and gains (losses) on sales of subsidiaries and equity method investments, net		6,635		(123	)		14,062		55,047
Bargain Purchase Gain		0		0			0		1,174
Segment profits		49,021		40,675			34,952		406,231
Segment assets		1,462,717		417,941			1,395,096		12,595,988
Long-lived assets		12,639		0			321,000		2,300,328
Expenditures for long-lived assets		1,428		0			152,906		600,511
Equity method investments		87,513		10,213			249,481		1,061,986


	Millions of yen
	Fiscal Year ended March 31, 2024
	Corporate Financial Services and Maintenance Leasing		Real Estate		PE Investment and Concession		Environment and Energy		Insurance			Banking and Credit		Aircraft and Ships
Revenues	¥	444,959	¥	471,692	¥	379,168	¥	165,598	¥	563,869		¥	88,574	¥	65,191
Finance revenues		61,428		6,134		6,679		1,478		300			80,653		7,769
Interest expense		7,467		4,236		3,567		19,267		806			5,911		29,189
Depreciation and amortization		153,208		18,376		26,644		23,975		17,138			1,821		20,366
Other significant non-cash items:
Provision for credit losses		731		66		306		13		(2	)		4,064		3
Write-downs of long-lived assets		225		1,218		60		138		0			0		0
Increase (Decrease) in policy liabilities and policy account balances		0		0		0		0		60,453			0		0
Equity in net income (loss) of equity method investments and gains (losses) on sales of subsidiaries and equity method investments, net		1,305		6,089		10,157		4,532		205			57,063		18,393
Segment profits		81,195		65,835		43,378		29,898		70,034			96,744		26,773
Segment assets		1,552,322		994,115		772,834		847,049		2,309,357			2,733,021		1,058,435
Long-lived assets		516,852		565,868		95,769		498,461		26,590			0		565,846
Expenditures for long-lived assets		183,167		64,060		18,913		55,838		8			0		174,517
Equity method investments		14,984		143,751		118,310		219,018		29,742			43,601		399,061


	Millions of yen
	Fiscal Year ended March 31, 2024
	ORIX USA			ORIX Europe		Asia and Australia		Total
Revenues	¥	173,426		¥	227,151	¥	225,293	¥	2,804,921
Finance revenues		112,545			2,409		70,836		350,231
Interest expense		58,060			13,308		48,467		190,278
Depreciation and amortization		2,872			7,003		87,422		358,825
Other significant non-cash items:
Provision for credit losses		7,843			0		7,944		20,968
Write-downs of long-lived assets		0			0		83		1,724
Increase (Decrease) in policy liabilities and policy account balances		0			0		0		60,453
Equity in net income (loss) of equity method investments and gains (losses) on sales of subsidiaries and equity method investments, net		(2,955	)		3,113		11,243		109,145
Segment profits		17,337			28,619		34,339		494,152
Segment assets		1,537,025			459,248		1,587,540		13,850,946
Long-lived assets		9,841			0		384,477		2,663,704
Expenditures for long-lived assets		60			0		170,647		667,210
Equity method investments		61,415			11,907		271,682		1,313,471

The accounting policies of the segments are almost the same as those described in Note 1 “Significant Accounting and Reporting Policies” except for the treatment of income tax expenses, net income attributable to the noncontrolling interests, net income attributable to the redeemable noncontrolling interests. The chief operating decision maker evaluates the performance of the segments based on the amount equivalent to income before income taxes, net income attributable to noncontrolling interests and net income attributable to redeemable noncontrolling interests before applicable tax effect. Income taxes are not included in segment profits or losses because the management evaluates segments’ performance on a pre-tax basis. Most of selling, general and administrative expenses, including compensation costs that are directly related to the revenue generating activities of each segment and excluding the expenses that should be borne by ORIX Group as a whole, have been accumulated by and charged to each segment. Gains and losses that management does not consider for evaluating the performance of the segments, such as write-downs of certain long-lived assets and certain foreign exchange gains or losses (included in other (income) and expense) are excluded from the segment profits or losses, and are regarded as corporate items.

Assets attributed to each segment are net investment in leases, installment loans, investment in operating leases, investment in securities, property under facility operations, equity method investments, inventories, advances for finance lease and operating lease (included in other assets), advances for property under facility operations (included in other assets), goodwill, intangible assets acquired in business combinations (included in other assets) and servicing assets (included in other assets). This has resulted in the depreciation of office facilities being included in each segment’s profit or loss while the carrying amounts of corresponding assets are not allocated to each segment’s assets. However, the effect resulting from this allocation is not significant.

The reconciliation of segment totals to consolidated financial statement amounts is as follows:

Significant items to be reconciled are segment revenues, segment profits and segment assets. Other items do not have a significant difference between segment amounts and consolidated amounts.


	Millions of yen
	2022			2023			2024
Segment revenues:
Total revenues for segments	¥	2,510,397		¥	2,661,264		¥	2,804,921
Revenues related to corporate assets		16,650			23,844			27,627
Revenues from inter-segment transactions		(19,004	)		(21,449	)		(18,187	)

Total consolidated revenues	¥	2,508,043		¥	2,663,659		¥	2,814,361

Segment profits:
Total segment profits	¥	536,056		¥	406,231		¥	494,152
Corporate losses		(32,607	)		(22,058	)		(17,275	)
Net income attributable to the noncontrolling interests and net income attributable to the redeemable noncontrolling interests		5,998			8,005			(6,902	)

Total consolidated income before income taxes	¥	509,447		¥	392,178		¥	469,975

Segment assets:
Total segment assets	¥	12,001,540		¥	12,595,988		¥	13,850,946
Cash and cash equivalents, restricted cash		1,091,812			1,366,908			1,185,307
Allowance for credit losses		(71,415	)		(65,373	)		(58,110	)
Trade notes, accounts and other receivable		359,949			441,803			401,368
Other corporate assets		898,798			950,059			942,589

Total consolidated assets	¥	14,280,684		¥	15,289,385		¥	16,322,100

The following information represents geographical revenues and income before income taxes, which are attributed to geographic areas, based on the country location of the Company and its subsidiaries.


	Millions of yen
	Fiscal Year ended March 31, 2022
	Japan		The Americas*1		Other*2		Total
Total Revenues	¥	1,943,954	¥	232,487	¥	331,602	¥	2,508,043
Income before Income Taxes		326,799		94,759		87,889		509,447

	Millions of yen
	Fiscal Year ended March 31, 2023
	Japan		The Americas*1		Other *2		Total
Total Revenues	¥	2,006,639	¥	258,792	¥	398,228	¥	2,663,659
Income before Income Taxes		219,720		73,179		99,279		392,178

	Millions of yen
	Fiscal Year ended March 31, 2024
	Japan		The Americas*1		Other*2		Total
Total Revenues	¥	2,097,360	¥	263,090	¥	453,911	¥	2,814,361
Income before Income Taxes		359,520		25,947		84,508		469,975

*1	Mainly the United States

*2	Mainly Asia, Europe, Australasia and Middle East

No single customer accounted for 10% or more of the Company’s total revenues for fiscal 2022, 2023 and 2024.

The following information represents disaggregation of revenues for revenues from contracts with customers, by goods or services category and geographical location.


	Millions of yen
	Fiscal Year ended March 31, 2022
	Reportable segments
	Corporate Financial Services and Maintenance Leasing		Real Estate		PE Investment and Concession		Environment and Energy		Insurance		Banking and Credit		Aircraft and Ships
Goods or services category
Sales of goods	¥	9,741	¥	2,521	¥	320,104	¥	3,861	¥	0	¥	0	¥	0
Real estate sales		0		94,617		0		0		0		0		0
Asset management and servicing		347		6,107		20		93		0		326		38
Automobile related services		62,897		0		0		228		0		0		0
Facilities operation		0		31,421		0		0		0		0		0
Environment and energy services		2,911		0		76		154,081		0		0		0
Real estate management and brokerage		0		102,689		0		0		0		0		0
Real estate contract work		0		93,265		0		0		0		0		0
Other		52,489		1,393		28,877		903		2,062		6,101		7,401

Total revenues from contracts with customers		128,385		332,013		349,077		159,166		2,062		6,427		7,439

Geographical location
Japan		127,918		332,013		349,077		154,311		2,062		6,427		3,642
The Americas		0		0		0		0		0		0		0
Other		467		0		0		4,855		0		0		3,797

Total revenues from contracts with customers		128,385		332,013		349,077		159,166		2,062		6,427		7,439

Other revenues *		316,943		58,675		36,496		1,066		484,642		76,292		32,002

Segment revenues/Total revenues	¥	445,328	¥	390,688	¥	385,573	¥	160,232	¥	486,704	¥	82,719	¥	39,441


	Millions of yen
	Fiscal Year ended March 31, 2022
	Reportable segments								Corporate revenue and intersegment transactions			Total revenues
	ORIX USA		ORIX Europe		Asia and Australia		Total		Corporate revenue and intersegment transactions			Total revenues
Goods or services category
Sales of goods	¥	2,251	¥	0	¥	577	¥	339,055	¥	1,642		¥	340,697
Real estate sales		84		0		0		94,701		(1	)		94,700
Asset management and servicing		18,880		219,132		0		244,943		(56	)		244,887
Automobile related services		0		0		13,630		76,755		17			76,772
Facilities operation		0		0		0		31,421		742			32,163
Environment and energy services		1,187		0		0		158,255		(1,928	)		156,327
Real estate management and brokerage		0		0		0		102,689		(2,385	)		100,304
Real estate contract work		0		0		0		93,265		(266	)		92,999
Other		4,698		75		905		104,904		2,345			107,249

Total revenues from contracts with customers		27,100		219,207		15,112		1,245,988		110			1,246,098

Geographical location
Japan		0		0		0		975,450		219			975,669
The Americas		27,100		77,647		0		104,747		0			104,747
Other		0		141,560		15,112		165,791		(109	)		165,682

Total revenues from contracts with customers		27,100		219,207		15,112		1,245,988		110			1,246,098

Other revenues *		126,497		1,665		130,131		1,264,409		(2,464	)		1,261,945

Segment revenues/Total revenues	¥	153,597	¥	220,872	¥	145,243	¥	2,510,397	¥	(2,354)		¥	2,508,043


	Millions of yen
	Fiscal Year ended March 31, 2023
	Reportable segments
	Corporate Financial Services and Maintenance Leasing		Real Estate		PE Investment and Concession		Environment and Energy		Insurance		Banking and Credit		Aircraft and Ships
Goods or services category
Sales of goods	¥	5,356	¥	3,373	¥	280,361	¥	4,200	¥	0	¥	0	¥	624
Real estate sales		0		92,657		0		0		0		0		0
Asset management and servicing		326		7,807		0		214		0		482		66
Automobile related services		63,414		0		0		248		0		0		0
Facilities operation		0		55,231		0		0		0		0		0
Environment and energy services		3,023		40		84		207,037		0		0		0
Real estate management and brokerage		0		100,137		0		0		0		0		0
Real estate contract work		0		96,509		24,105		0		0		0		0
Other		39,779		1,243		31,745		834		2,626		6,577		10,805

Total revenues from contracts with customers		111,898		356,997		336,295		212,533		2,626		7,059		11,495

Geographical location
Japan		111,898		356,997		336,295		188,196		2,626		7,059		3,566
The Americas		0		0		0		0		0		0		0
Other		0		0		0		24,337		0		0		7,929

Total revenues from contracts with customers		111,898		356,997		336,295		212,533		2,626		7,059		11,495

Other revenues *		317,999		61,739		40,027		3,237		496,861		77,715		43,170

Segment revenues/Total revenues	¥	429,897	¥	418,736	¥	376,322	¥	215,770	¥	499,487	¥	84,774	¥	54,665


	Millions of yen
	Fiscal Year ended March 31, 2023
	Reportable segments									Corporate revenue and intersegment transactions			Total revenues
	ORIX USA		ORIX Europe			Asia and Australia		Total		Corporate revenue and intersegment transactions			Total revenues
Goods or services category
Sales of goods	¥	2,023	¥	0		¥	1,698	¥	297,635	¥	2,266		¥	299,901
Real estate sales		11		0			0		92,668		0			92,668
Asset management and servicing		22,900		207,679			9		239,483		(251	)		239,232
Automobile related services		0		0			18,763		82,425		3			82,428
Facilities operation		0		0			0		55,231		1,000			56,231
Environment and energy services		1,433		0			0		211,617		(1,968	)		209,649
Real estate management and brokerage		0		0			0		100,137		(1,544	)		98,593
Real estate contract work		0		0			0		120,614		(235	)		120,379
Other		6,649		150			1,633		102,041		2,243			104,284

Total revenues from contracts with customers		33,016		207,829			22,103		1,301,851		1,514			1,303,365

Geographical location
Japan		0		0			0		1,006,637		2,737			1,009,374
The Americas		33,016		73,820			0		106,836		0			106,836
Other		0		134,009			22,103		188,378		(1,223	)		187,155

Total revenues from contracts with customers		33,016		207,829			22,103		1,301,851		1,514			1,303,365

Other revenues *		152,873		(537	)		166,329		1,359,413		881			1,360,294

Segment revenues/Total revenues	¥	185,889	¥	207,292		¥	188,432	¥	2,661,264	¥	2,395		¥	2,663,659


	Millions of yen
	Fiscal Year ended March 31, 2024
	Reportable segments
	Corporate Financial Services and Maintenance Leasing		Real Estate		PE Investment and Concession		Environment and Energy			Insurance		Banking and Credit		Aircraft and Ships
Goods or services category
Sales of goods	¥	3,934	¥	3,536	¥	249,085	¥	3,771		¥	0	¥	0	¥	97
Real estate sales		0		107,477		0		0			0		0		0
Asset management and servicing		318		9,662		0		(6	)		0		615		53
Automobile related services		65,942		0		0		239			0		0		0
Facilities operation		0		74,989		0		0			0		0		0
Environment and energy services		2,958		41		83		155,838			0		0		0
Real estate management and brokerage		0		101,229		0		0			0		0		0
Real estate contract work		0		104,875		47,233		0			0		0		0
Other		40,882		1,482		33,371		770			2,036		6,706		9,328

Total revenues from contracts with customers		114,034		403,291		329,772		160,612			2,036		7,321		9,478

Geographical location
Japan		114,034		403,291		329,772		129,791			2,036		7,321		3,899
The Americas		0		0		0		0			0		0		0
Other		0		0		0		30,821			0		0		5,579

Total revenues from contracts with customers		114,034		403,291		329,772		160,612			2,036		7,321		9,478

Other revenues *		330,925		68,401		49,396		4,986			561,833		81,253		55,713

Segment revenues/Total revenues	¥	444,959	¥	471,692	¥	379,168	¥	165,598		¥	563,869	¥	88,574	¥	65,191


	Millions of yen
	Fiscal Year ended March 31, 2024
	Reportable segments								Corporate revenue and intersegment transactions			Total revenues
	ORIX USA		ORIX Europe		Asia and Australia		Total		Corporate revenue and intersegment transactions			Total revenues
Goods or services category
Sales of goods	¥	555	¥	0	¥	425	¥	261,403	¥	4,987		¥	266,390
Real estate sales		47		0		0		107,524		0			107,524
Asset management and servicing		20,157		213,908		44		244,751		(243	)		244,508
Automobile related services		0		0		22,141		88,322		3			88,325
Facilities operation		0		0		0		74,989		1,098			76,087
Environment and energy services		637		0		0		159,557		(1,482	)		158,075
Real estate management and brokerage		0		0		0		101,229		(1,386	)		99,843
Real estate contract work		0		0		0		152,108		(86	)		152,022
Other		5,739		123		1,285		101,722		5,469			107,191

Total revenues from contracts with customers		27,135		214,031		23,895		1,291,605		8,360			1,299,965

Geographical location
Japan		0		0		0		990,144		9,145			999,289
The Americas		27,135		81,672		0		108,807		0			108,807
Other		0		132,359		23,895		192,654		(785)			191,869

Total revenues from contracts with customers		27,135		214,031		23,895		1,291,605		8,360			1,299,965

Other revenues *		146,291		13,120		201,398		1,513,316		1,080			1,514,396

Segment revenues/Total revenues	¥	173,426	¥	227,151	¥	225,293	¥	2,804,921	¥	9,440		¥	2,814,361

*	Other revenues include revenues that are not in the scope of revenue from contracts with customers, such as life insurance premiums and related investment income, operating leases, finance revenues that include interest income, and others.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 22
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-22

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 15
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-15

Reference 3: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 31
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-31

Reference 4: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Section 50
-Paragraph 32
-Subparagraph (d)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 5: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 42
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-42

Reference 6: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (f)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

Reference 7: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 40
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-40

Reference 8: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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Reference 10: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Name Accounting Standards Codification
-Section 50
-Paragraph 34
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-34

Reference 11: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-41

Reference 12: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Section 50
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Reference 13: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
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-Paragraph 21
-Subparagraph (b)
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-URI https://asc.fasb.org//1943274/2147482810/280-10-50-21

Reference 14: http://www.xbrl.org/2003/role/disclosureRef
-Topic 280
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 32
-Subparagraph (e)
-Publisher FASB
-URI https://asc.fasb.org//1943274/2147482810/280-10-50-32

+ Details