Offsetting of Financial Assets and Financial Liabilities

12 Months Ended

Mar. 31, 2026

Offsetting of Financial Assets and Financial Liabilities

(27) Offsetting of Financial Assets and Financial Liabilities

The offsetting information regarding financial assets and financial liabilities as of March 31, 2025 and 2026 is as follows:


	Yen (millions)
As of March 31, 2025	Gross amounts of 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		Amounts not offset due to not meeting offsetting criteria despite being subject to a master netting agreement or similar agreement			Net Amounts
Other financial assets
Derivatives	¥	133,077	¥	—	¥	133,077	¥	(64,202	)	¥	68,875
Other financial liabilities
Derivatives		171,630		—		171,630		(64,202	)		107,428

	Yen (millions)
As of March 31, 2026	Gross amounts of 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		Amounts not offset due to not meeting offsetting criteria despite being subject to a master netting agreement or similar agreement			Net Amounts
Other financial assets
Derivatives	¥	246,785	¥	—	¥	246,785	¥	(131,871	)	¥	114,914
Other financial liabilities
Derivatives		122,477		—		122,477		(67,019	)		55,458

Generally, the

set-off

rights on financial instruments that do not meet the offsetting criteria for offsetting financial assets and financial liabilities become enforceable only under special circumstances, such as when the counterparty can no longer fulfill its obligations due to bankruptcy and other reasons.