Other assets and liabilities (Tables)

12 Months Ended

Mar. 31, 2020

Details of Other Assets and Liabilities

The following table sets forth the details of other assets and liabilities at March 31, 2019 and 2020:

	2019		2020
	(in millions of yen)
Other assets:
Accounts receivable:
Receivables from brokers, dealers and customers for securities transactions(1)		1,517,235		783,439
Other		400,676		358,702
Collateral pledged:
Collateral pledged for derivative transactions		856,439		1,246,026
Margins provided for futures contracts		159,747		602,039
Other		857,814		941,167
Prepaid pension cost		850,472		711,981
ROU assets(2)		—		613,068
Security deposits		123,317		107,294
Loans held for sale		24,921		60,084
Other		485,383		542,079
Total		5,276,004		5,965,879
Other liabilities:
Accounts payable:
Payables to brokers, dealers and customers for securities transactions(1)		2,572,315		2,161,075
Other		442,776		375,127
Guaranteed trust principal(3)		809,450		824,431
Lease liabilities(2)		—		627,250
Collateral accepted:
Collateral accepted for derivative transactions		589,411		846,426
Margins accepted for futures contracts		339,863		797,317
Unearned income(4)		126,594		122,072
Other		1,052,297		1,244,697
Total		5,932,706		6,998,395

Notes:

(1) Receivables from brokers, dealers and customers for securities transactions included ¥555,938 million and ¥3,136 million of such receivables of consolidated VIEs at March 31, 2019 and 2020, respectively. Payables to brokers, dealers and customers for securities transactions included ¥620,766 million and ¥3,225 million of such payables of consolidated VIEs at March 31, 2019 and 2020, respectively.

(2) ROU assets and lease liabilities were initially recognized in connection with the adoption of ASU No.2016-02 on April 1, 2019. See Note 1 “Basis of presentation and summary of significant accounting policies” and Note 2 “Issued accounting pronouncements” for further information.

(3) Guaranteed trust principal, included in All other liabilities in the disclosure about consolidated VIEs in the accompanying balance sheets, is a liability of certain consolidated trust arrangements that meet the definition of a VIE for which the MHFG Group provides guarantees for the repayment of principal. See Note 24 “Variable interest entities and securitizations” for further discussion of the guaranteed principal money trusts.

(4) Unearned income is primarily comprised of loan fees received from consumer loan customers when loans are made. This income is deferred and recognized in earnings over the life of the loan.