Transactions Involving Related Parties (Tables)

3 Months Ended

Jun. 30, 2026

The following tables summarize the income statement and balance sheet impact of transactions with the Parent and affiliated companies:


	Three months ended June 30,
Income Statement		2026		2025

		(U.S. dollars in millions)
Revenue:
Subsidy income		$	350	$	338
Interest expense:
Related party debt		—		20
General and administrative expenses:
Support Compensation Agreement fees		24		23
Benefit plan expenses		1		2
Shared services		19		19
Lease expense		1		1


Balance Sheet	June 30, 2026		March 31, 2026

	(U.S. dollars in millions)
Assets:
Finance receivables, net:
Unearned subsidy income	$	(790)	$	(764)
Investment in operating leases, net:
Unearned subsidy income	(1,091)		(1,062)
Due from Parent and affiliated companies	187		147
Liabilities:


Due to Parent and affiliated companies	141		180


Other liabilities:
Accrued benefit expenses	67		66
Dividend payable	—		599
Operating lease liabilities	5		6