| Offsetting Assets and Liabilities |
| 22. |
Offsetting Assets and Liabilities | During the six months ended September 30, 2026, the business of ORIX Bank, a former consolidated subsidiary of the Company, was classified as a discontinued operation. As a result, the amounts of derivative assets and liabilities are presented based on continuing operations, excluding the discontinued operation, for both the current and prior periods. For further information on the discontinued operations, see Note 26 “Discontinued Operations.” The gross amounts recognized, gross amounts offset, and net amounts presented in the consolidated balance sheets regarding derivative assets and liabilities as of March 31, 2026 and September 30, 2026 are as follows. March 31, 2026
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| |
|
Millions of yen |
|
| |
|
Gross amounts
recognized |
|
|
Gross amounts
offset in the
consolidated
balance sheets*1 |
|
|
Net amounts
presented in
the consolidated
balance sheets |
|
|
Gross amounts not offset in
the consolidated balance sheets*2 |
|
|
Net amount |
|
| |
|
Financial
instruments |
|
|
Collateral
received/pledged |
|
| Derivative assets |
|
¥ |
154,513 |
|
|
¥ |
(80,880 |
) |
|
¥ |
73,633 |
|
|
¥ |
0 |
|
|
¥ |
(3,243 |
) |
|
¥ |
70,390 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total assets |
|
¥ |
154,513 |
|
|
¥ |
(80,880 |
) |
|
¥ |
73,633 |
|
|
¥ |
0 |
|
|
¥ |
(3,243 |
) |
|
¥ |
70,390 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Derivative liabilities |
|
¥ |
118,058 |
|
|
¥ |
(51,256 |
) |
|
¥ |
66,802 |
|
|
¥ |
(27,745 |
) |
|
¥ |
(2,033 |
) |
|
¥ |
37,024 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total liabilities |
|
¥ |
118,058 |
|
|
¥ |
(51,256 |
) |
|
¥ |
66,802 |
|
|
¥ |
(27,745 |
) |
|
¥ |
(2,033 |
) |
|
¥ |
37,024 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| September 30, 2026 |
|
| |
|
Millions of yen |
|
| |
|
Gross amounts
recognized |
|
|
Gross amounts
offset in the
consolidated
balance sheets*1 |
|
|
Net amounts
presented in
the consolidated
balance sheets |
|
|
Gross amounts not offset in
the consolidated balance sheets*2 |
|
|
Net amount |
|
| |
|
Financial
instruments |
|
|
Collateral
received/pledged |
|
| Derivative assets |
|
¥ |
126,433 |
|
|
¥ |
(66,344 |
) |
|
¥ |
60,089 |
|
|
¥ |
0 |
|
|
¥ |
(5,709 |
) |
|
¥ |
54,380 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total assets |
|
¥ |
126,433 |
|
|
¥ |
(66,344 |
) |
|
¥ |
60,089 |
|
|
¥ |
0 |
|
|
¥ |
(5,709 |
) |
|
¥ |
54,380 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Derivative liabilities |
|
¥ |
93,669 |
|
|
¥ |
(44,894 |
) |
|
¥ |
48,775 |
|
|
¥ |
(18,909 |
) |
|
¥ |
(2,632 |
) |
|
¥ |
27,234 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Total liabilities |
|
¥ |
93,669 |
|
|
¥ |
(44,894 |
) |
|
¥ |
48,775 |
|
|
¥ |
(18,909 |
) |
|
¥ |
(2,632 |
) |
|
¥ |
27,234 |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
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|
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| *1 |
Represents amounts offset between derivative assets and liabilities with the same counterparty, as well as cash collateral offset against net derivatives under enforceable master netting agreements or similar agreements. |
| *2 |
The balances related to enforceable master netting agreements or similar agreements which were not offset in the consolidated balance sheets. |
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