v3.26.3
Variable Interest Entities (Tables)
6 Months Ended
Sep. 30, 2026
Variable Interest Entity, Primary Beneficiary  
Information about Variable Interest Entities (Consolidated and Non-consolidated)
1.
Consolidated VIEs
March 31, 2026
 
     Millions of yen  
Types of VIEs
   Total
assets *1
     Total
liabilities *1 
     Assets which
are pledged as
collateral *2
     Commitments *3  
(a) VIEs for acquisition of real estate and real estate development projects for customers
   ¥ 0      ¥ 0      ¥ 0      ¥ 0  
(b) VIEs for acquisition of real estate for the Company and its subsidiaries’ real estate-related business
     33,144        3,131        0        0  
(c) VIEs for investment in securities
     325,307        363        0        326,644  
(d) VIEs for securitizing financial assets such as finance lease receivable and loan receivable
     40,960        28,701        40,960        0  
(e) VIEs for securitization of loan receivable originated by third parties
     0        0        0        0  
(f) VIEs for power generation projects
     121,050        68,964        98,895        38,020  
(g) Other VIEs
     122,893        56,857        90,833        0  
  
 
 
    
 
 
    
 
 
    
 
 
 
Total
   ¥   643,354      ¥ 158,016      ¥ 230,688      ¥  364,664  
  
 
 
    
 
 
    
 
 
    
 
 
 
September 30, 2026
                           
     Millions of yen  
Types of VIEs
   Total
assets *1
     Total
liabilities *1
     Assets which
are pledged as
collateral *2
     Commitments *3  
(a) VIEs for acquisition of real estate and real estate development projects for customers
   ¥ 0      ¥ 0      ¥ 0      ¥ 0  
(b) VIEs for acquisition of real estate for the Company and its subsidiaries’ real estate-related business
     33,476        4,993        0        0  
(c) VIEs for investment in securities
     164,311        382        0        321,668  
(d) VIEs for securitizing financial assets such as finance lease receivable and loan receivable
     36,478        17,087        36,478        0  
(e) VIEs for securitization of loan receivable originated by third parties
     0        0        0        0  
(f) VIEs for power generation projects
     121,282        65,186        98,060        37,764  
(g) Other VIEs
     92,787        35,386        63,460        0  
  
 
 
    
 
 
    
 
 
    
 
 
 
Total
   ¥ 448,334      ¥ 123,034      ¥ 197,998      ¥ 359,432  
  
 
 
    
 
 
    
 
 
    
 
 
 
 
 
*1
The assets of most VIEs are used only to repay the liabilities of the VIEs, and the creditors of the liabilities of most VIEs have no recourse to other assets of the Company and its subsidiaries.
*2
The assets are pledged as collateral by VIE for financing of the VIE.
*3
This item represents remaining balance of commitments that could require the Company and its subsidiaries to provide investments or loans to the VIE.
Variable Interest Entity, Not Primary Beneficiary  
Information about Variable Interest Entities (Consolidated and Non-consolidated)
2.
Non-consolidated VIEs
March 31, 2026
 
     Millions of yen  
            Carrying amount of
the variable interests in
the VIEs held by
the Company and its subsidiaries
     Maximum
exposure
to loss *
 
Types of VIEs
   Total assets      Non-recourse
loans
     Investments  
(a) VIEs for acquisition of real estate and real estate development projects for customers
   ¥ 1,657,776      ¥ 3,150      ¥ 13,387      ¥ 33,342  
(b) VIEs for acquisition of real estate for the Company and its subsidiaries’ real estate-related business
     0        0        0        0  
(c) VIEs for investment in securities
     44,611,038        0        382,322        501,574  
(d) VIEs for securitizing financial assets such as finance lease receivable and loan receivable
     5,038        0        2,859        2,859  
(e) VIEs for securitization of loan receivable originated by third parties
     651,109        0        16,876        16,876  
(f) VIEs for power generation projects
     24,427        0        5,076        5,076  
(g) Other VIEs
     4,027,208        0        50,514        70,566  
  
 
 
    
 
 
    
 
 
    
 
 
 
Total
   ¥ 50,976,596      ¥ 3,150      ¥ 471,034      ¥ 630,293  
  
 
 
    
 
 
    
 
 
    
 
 
 
September 30, 2026
 
     
     Millions of yen  
            Carrying amount of
the variable interests in
the VIEs held by
the Company and its subsidiaries
     Maximum
exposure
to loss *
 
Types of VIEs
   Total assets      Non-recourse
loans
     Investments  
(a) VIEs for acquisition of real estate and real estate development projects for customers
   ¥ 1,769,017      ¥ 1,792      ¥ 15,949      ¥ 38,415  
(b) VIEs for acquisition of real estate for the Company and its subsidiaries’ real estate-related business
     0        0        0        0  
(c) VIEs for investment in securities
     54,386,128        0        1,165,191        1,297,622  
(d) VIEs for securitizing financial assets such as finance lease receivable and loan receivable
     4,830        0        2,870        2,870  
(e) VIEs for securitization of loan receivable originated by third parties
     628,113        0        18,808        18,808  
(f) VIEs for power generation projects
     57,673        0        10,452        14,455  
(g) Other VIEs
     4,150,044        0        48,794        67,355  
  
 
 
    
 
 
    
 
 
    
 
 
 
Total
   ¥ 60,995,805      ¥      1,792      ¥   1,262,064      ¥  1,439,525  
  
 
 
    
 
 
    
 
 
    
 
 
 
 
*
Maximum exposure to loss includes remaining balance of commitments that could require the Company and its subsidiaries to provide investments or loans to the VIE.