Income and Expenses on Financial Instruments are as follows:

For the year ended March 31, 2024


											(in millions of yen)
	Financial assets measured at FVTPL		Debt instruments measured at FVTOCI		Equity instruments measured at FVTOCI		Financial assets measured at amortized cost		Financial liabilities measured at amortized cost		Derivative instruments			Total
Income
Gains (losses) on financial instruments
Net gains (losses) recognized in profit or loss		42,073		43		—		33		412		(38,612	)		3,949
Dividend income		692		—		0		—		—		—			692
Subtotal		42,765		43		0		33		412		(38,612	)		4,641
Interest income		—		1,577		—		72,247		—		60			73,884

Expenses
Interest expenses (1)		—		—		—		—		1,930		1			1,931
Impairment losses (gains) on financial assets (2)(3)		—		—		—		18,881		—		—			18,881

For the year ended March 31, 2025


														(in millions of yen)
	Financial assets measured at FVTPL			Debt instruments measured at FVTOCI			Equity instruments measured at FVTOCI		Financial assets measured at amortized cost		Financial liabilities measured at amortized cost			Derivative instruments			Total
Income
Gains (losses) on financial instruments
Net gains (losses) recognized in profit or loss		7,401			(90	)		—		667		(3	)		(3,680	)		4,295
Dividend income		1,234			—			0		—		—			—			1,234
Subtotal		8,635			(90	)		0		667		(3	)		(3,680	)		5,529
Interest income		(147	)		1,850			—		86,689		—			50			88,442

Expenses
Interest expenses (1)		—			—			—		—		4,253			1			4,254
Impairment losses (gains) on financial assets (2)(3)		—			—			—		26,468		—			—			26,468

For the year ended March 31, 2026


												(in millions of yen)
	Financial assets measured at FVTPL		Debt instruments measured at FVTOCI		Equity instruments measured at FVTOCI		Financial assets measured at amortized cost		Financial liabilities measured at amortized cost			Derivative instruments			Total
Income
Gains (losses) on financial instruments
Net gains (losses) recognized in profit or loss		58,250		66		—		2,524		(154	)		(51,524	)		9,162
Dividend income		1,088		—		0		—		—			—			1,088
Subtotal		59,338		66		0		2,524		(154	)		(51,524	)		10,250
Interest income		6		3,218		—		113,237		—			27			116,488

Expenses
Interest expenses (1)		—		—		—		—		10,588			2			10,590
Impairment losses (gains) on financial assets (2)(3)		1		—		—		25,640		—			—			25,641

(1)

Interest expenses are included in other operating expenses presented in the Consolidated Statements of Profit or Loss.

(2)

Impairment losses (gains) on financial assets are included in provision for loss allowance presented in the Consolidated Statements of Profit or Loss.

(3)

The following adjustments would reconcile impairment losses (gains) on financial assets with provision for loss allowance presented in the Consolidated Statements of Profit or Loss:


				(in millions of yen)
	For the year ended
	March 31, 2024			March 31, 2025			March 31, 2026
Impairment losses (gains) on financial assets		18,881			26,468			25,641
Provisions for credit losses on loan commitments		4,740			(1,836	)		24
Write-offs		(615	)		(690	)		(742	)
Provision for loss allowance		23,006			23,942			24,923