Offsetting of financial assets and financial liabilities (Tables)

12 Months Ended

Mar. 31, 2026

Summary of Offsetting Financial Assets and Financial Liabilities


	Yen in millions
	March 31, 202 5
	Gross amounts recognized financial assets and financial liabilities		Amounts offset in the consolidated statements of financial position		Net amounts presented in the consolidated statements of financial position		Gross amounts not offset in the consolidated statements of financial position
							Financial instruments		Cash collateral		Net amounts
Derivative assets *1		52,388		-		52,388		22,228		12,402		17,758
Trade receivables *2		62,525		61,367		1,158		-		-		1,158

Total assets		114,913		61,367		53,546		22,228		12,402		18,916

Derivative liabilities *1		35,554		-		35,554		22,228		3,547		9,779
Trade payables *2		122,408		61,367		61,041		-		-		61,041
Short-term borrowings *3		1,521,040		-		1,521,040		1,514,271		-		6,769

Total liabilities		1,679,002		61,367		1,617,635		1,536,499		3,547		77,589


	Yen in millions
	March 31, 2026
	Gross amounts recognized financial assets and financial liabilities		Amounts offset in the consolidated statements of financial position		Net amounts presented in the consolidated statements of financial position		Gross amounts not offset in the consolidated statements of financial position
							Financial instruments		Cash collateral		Net amounts
Derivative assets* 1		6,817		-		6,817		5,877		-		940
Trade receivables* 2		70,833		66,260		4,573		-		-		4,573

Total assets		77,650		66,260		11,390		5,877		-		5,513

Derivative liabilities* 1		12,903		-		12,903		5,877		-		7,026
Trade payables* 2		94,832		66,260		28,572		-		-		28,572

Total liabilities		107,735		66,260		41,475		5,877		-		35,598

Certain subsidiaries have entered into master netting agreements or other similar agreements, which are mainly International Swaps and Derivatives Association (“ISDA”) Master Agreements. An ISDA Master Agreement is an agreement between two counterparties that may have multiple derivative contracts with each other, and such ISDA Master Agreement may provide for the net settlement of all or a specified group of these derivative contracts, through a single payment, in a single currency, in the event of a default on or affecting any one derivative contract, or a termination event affecting all or a specified group of derivative contracts. Master netting agreements create a right of set off, but the master netting agreements do not automatically provide for such set off.

*2	Amounts offset in the consolidated statements of financial position are related to repurchase agreements of products.

Short-term borrowings relate to bond lending transactions and repurchase agreements (repos). As a result of the execution of the Partial Spin-off of the Financial Services business, SFGI, which operates the Financial Services business, has been excluded from consolidation. Therefore, there is no balance of short-term borrowings as of March 31, 2026.