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Other comprehensive income (loss)
 12 Months Ended
Mar. 31, 2017
Accumulated other comprehensive income (loss)  
Other comprehensive income (loss)

16. Other comprehensive income (loss):

The following tables present changes in Accumulated other comprehensive income (loss) for the years ended March 31, 2016 and 2017.

 

    Millions of yen  
    For the year ended March 31, 2016  
    Balance at
beginning
of  year		     Other
comprehensive
income (loss)
before
reclassifications		     Reclassifications out of
accumulated other
comprehensive  income
(loss)		     Net change
during  the
year		     Balance at
end of year		  

Cumulative translation adjustments

   ¥ 133,371     ¥ (79,108 )    ¥ (845 )    ¥ (79,953 )    ¥ 53,418  

Pension liability adjustment

     (15,404 )      (18,097 )      176       (17,921 )      (33,325 ) 

Net unrealized gain on non-trading securities

     25,772       363       (1,248 )      (885 )      24,887  
 

 

 

    

 

 

    

 

 

    

 

 

    

 

 

  

Total

   ¥ 143,739     ¥ (96,842 )    ¥ (1,917 )    ¥ (98,759 )    ¥ 44,980  
 

 

 

    

 

 

    

 

 

    

 

 

    

 

 

  

 

    Millions of yen  
    For the year ended March 31, 2017  
    Balance at
beginning
of year		     Cumulative effect
of change in
accounting
principle		     Other
comprehensive
income (loss)
before
reclassifications		     Reclassifications out of
accumulated other
comprehensive income
(loss)		     Net change
during the
year		     Balance at
end of year		  

Cumulative translation adjustments

   ¥ 53,418     ¥ —       ¥ (4,005 )    ¥ (1,646 )    ¥ (5,651 )    ¥ 47,767  

Pension liability adjustment

     (33,325 )      —         (9,147 )      1,452       (7,695 )      (41,020 ) 

Net unrealized gain on non-trading securities

     24,887       —         (3,948 )      (595 )      (4,543 )      20,344  

Own credit adjustments

     —         19,294       (12,147 )      (586 )      6,561       6,561  
 

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

  

Total

   ¥ 44,980     ¥ 19,294     ¥ (29,247 )    ¥ (1,375 )    ¥ (11,328 )    ¥ 33,652  
 

 

 

    

 

 

    

 

 

    

 

 

    

 

 

    

 

 

  

As a result of early adopting ASU 2016-01 as of April 1, 2016, unrealized changes in the fair value of financial liabilities elected for the fair value option due to instrument-specific credit risk (“own credit adjustments”) are now presented through Other comprehensive income (loss). See Note 1 “Summary of accounting policies” for further information about the early adoption of ASU 2016-01.

The following tables present significant reclassifications out of Accumulated other comprehensive income (loss) for the years ended March 31, 2016 and 2017.

 

    Millions of yen
    For the year ended March 31
    2016     2017     

Affected line items in consolidated

statements of income

    Reclassifications out  of
accumulated other
comprehensive income (loss)		     Reclassifications out of
accumulated other
comprehensive income (loss)		     

Cumulative translation adjustments:

       
  ¥ 845     ¥ 1,646      Revenue—Other
    —         —        Income tax expense
 

 

 

    

 

 

     
    845       1,646      Net income
 

 

 

    

 

 

     
    —         —        Net income attributable to noncontrolling interests
 

 

 

    

 

 

     
  ¥ 845     ¥ 1,646      Net income attributable to NHI shareholders
 

 

 

    

 

 

     
    Millions of yen
    For the year ended March 31
    2016     2017    

Affected line items in consolidated
statements of income

    Reclassifications out  of
accumulated other
comprehensive income (loss)		     Reclassifications out of
accumulated other
comprehensive income (loss)		    

Pension liability adjustment

      
  ¥ (255 )    ¥ (2,118 )    Non-interest expenses—Compensation and benefits
    79       666     Income tax expense
 

 

 

    

 

 

    
    (176 )      (1,452 )    Net income
 

 

 

    

 

 

    
    —         —       Net income attributable to noncontrolling interests
 

 

 

    

 

 

    
  ¥ (176 )    ¥ (1,452 )    Net income attributable to NHI shareholders
 

 

 

    

 

 

    

 

    Millions of yen
    For the year ended March 31
    2016     2017    

Affected line items in consolidated
statements of income

    Reclassifications out of
accumulated other
comprehensive income  (loss)		     Reclassifications out of
accumulated other
comprehensive income (loss)		    

Net unrealized gain on non-trading securities:

      
  ¥ 2,724     ¥ 2,086     Revenue—Other
    (1,081 )      (1,306 )    Income tax expense
 

 

 

    

 

 

    
    1,643       780     Net income
 

 

 

    

 

 

    
    (395 )      (185 )    Net income attributable to noncontrolling interests
 

 

 

    

 

 

    
  ¥ 1,248     ¥ 595     Net income attributable to NHI shareholders
 

 

 

    

 

 

    

See Note 5 “Non-trading Securities” for further information.