Other assets-Office buildings, land, equipment and facilities and Other / Other liabilities (Tables)

12 Months Ended

Mar. 31, 2023

Other assets Office buildings, land, equipment and facilities and Other Other liabilities [Abstract]

Schedule of Breakdown of Office buildings, land, equipment and facilities

The following table presents a breakdown of owned and leased office buildings, land, equipment and facilities as of March 31, 2022 and 2023.

	Millions of yen
	March 31
	2022		2023
Land	¥	39,118	¥	38,752
Office buildings		60,025		56,802
Equipment and facilities		31,895		71,981
Software		104,609		117,780
Construction in progress		7,978		8,008
Operating lease ROU assets		175,422		170,993
Total	¥	419,047	¥	464,316

Schedule of Other assets-Other and Other liabilities

The following table presents components of Other assets—Other and Other liabilities in the consolidated balance sheets as of March 31, 2022 and 2023.

	Millions of yen
	March 31
	2022		2023
Other assets—Other:
Securities received as collateral	¥	166,352	¥	268,591
Goodwill and other intangible assets		30,007		36,194
Deferred tax assets net		15,562		22,645
Investments in equity securities for other than operating purposes(1)		249,448		249,865
Deposit receivables(2)(4)		227,777		298,705
Prepaid expenses		17,165		19,727
Other(2)		67,275		118,980
Total	¥	773,586	¥	1,014,707
Other liabilities:
Obligation to return securities received as collateral	¥	166,352	¥	268,591
Accrued income taxes		34,158		42,254
Other accrued expenses and provisions (3)		457,511		479,491
Operating lease liabilities(2)		198,131		193,883
Other(2)		164,073		191,302
Total	¥	1,020,225	¥	1,175,521

(1) Includes equity securities held for other than trading or operating purposes. These investments comprise listed equity securities and unlisted equity securities of ¥13,572 million and ¥235,877 million respectively, as of March 31, 2022, and ¥13,174 million and ¥236,691 million respectively, as of March 31, 2023. These securities are generally carried at fair value, with changes in fair value recognized and reported within Revenue—Other in the consolidated statements of income. Also includes equity securities without a readily determinable fair value of ¥65,365 million as of March 31, 2022 and 2023 respectively.

(2) Certain reclassifications of previously reported amounts have been made to conform to the current period presentation.

(3) Includes a liability of ¥76,866 million and ¥42,459 million as of March 31, 2022 and 2023 respectively, in respect of outstanding and unsettled investigations, lawsuits and other legal proceedings where loss is considered probable and the amount of such loss can be reasonably estimated. See Note 19 “Commitments, contingencies and guarantees” for further information.

(4) Includes Japan Securities Clearing Corporation’s clearing fund.

Schedule of changes in goodwill within Other assets-Other

The following table presents changes in goodwill, which are reported in the consolidated balance sheets within Other assets—Other for the years ended March 31, 2022 and 2023.

	Millions of yen
	Year ended March 31, 2022
	Beginning of year							Changes during year						End of year
	Gross carrying amount		Accumulated Impairment			Net carrying amount		Acquisition		Impairment		Other(1)		Gross carrying amount		Accumulated Impairment			Net carrying amount
Wholesale	¥	105,294	¥	(92,814	)	¥	12,480	¥	—	¥	—	¥	1,260	¥	106,554	¥	(92,814	)	¥	13,740
Other		665		—			665		—		—		2		667		—			667
Total	¥	105,959	¥	(92,814	)	¥	13,145	¥	—	¥	—	¥	1,262	¥	107,221	¥	(92,814	)	¥	14,407

	Millions of yen
	Year ended March 31, 2023
	Beginning of year							Changes during year							End of year
	Gross carrying amount		Accumulated Impairment			Net carrying amount		Acquisition		Impairment		Other(1)			Gross carrying amount		Accumulated Impairment			Net carrying amount
Wholesale	¥	106,554	¥	(92,814	)	¥	13,740	¥	2,289	¥	—	¥	1,191		¥	110,034	¥	(92,814	)	¥	17,220
Other		667		—			667		—		—		(249	)		418		—			418
Total	¥	107,221	¥	(92,814	)	¥	14,407	¥	2,289	¥	—	¥	942		¥	110,452	¥	(92,814	)	¥	17,638

(1) Includes currency translation adjustments.

Schedule of finite-lived intangible assets by type

The following table presents finite-lived intangible assets by type as of March 31, 2022 and 2023.

	Millions of yen
	March 31, 2022							March 31, 2023
	Gross carrying amount		Accumulated amortization			Net carrying amount		Gross carrying amount		Accumulated amortization			Net carrying amount
Client relationships	¥	67,492	¥	(61,715	)	¥	5,777	¥	74,550	¥	(66,465	)	¥	8,085
Other		2,000		(1,522	)		478		2,239		(1,836	)		403
Total	¥	69,492	¥	(63,237	)	¥	6,255	¥	76,789	¥	(68,301	)	¥	8,488

Estimated amortization expenses for next five years

Estimated amortization expenses for the next five years are shown below.

	Millions of yen
Year ending March 31	Estimated amortization expense
2024	¥	302
2025		215
2026		126
2027		80
2028		80

Schedule of change in asset retirement obligation

The following table presents changes in ARO during the years ended March 31, 2022 and 2023.

	Millions of yen
	March 31
	2022			2023
Balance at beginning of year	¥	14,485		¥	14,240
Provision for the year		319			453
Settled during the year		(564	)		(497	)
Balance at end of year	¥	14,240		¥	14,196