Financial instruments (Tables)

12 Months Ended

Mar. 31, 2022

Text Block [Abstract]

Summary of Carrying Amount of Assets and Liabilities by Measurement Method

The carrying amount of Sony’s assets and liabilities by measurement method as of April 1, 2020, March 31, 2021 and 2022 are as follows:

	Yen in millions
	April 1		March 31
	2020		2021		2022
Assets:
Financial assets required to be measured at amortized cost (“AC”)
Investments and advances in the Financial Services segment
Debt securities		255,447		298,794		358,238
Housing loans in the banking business		1,919,219		2,342,728		2,752,985
Other loans		252,875		236,828		230,516
Trade and other receivables *
Trade receivables		1,180,798		1,356,612		1,617,323
Other receivables		2,393		2,296		2,736
Other financial assets
Time deposit		20,705		21,165		39,223
Security deposit		110,399		114,490		121,856
Non-current other receivables in the Pictures segment		109,012		88,111		166,279
Other		19,968		17,218		16,425
Financial assets required to be measured at fair value through profit or loss (“FVPL”)
Investments and advances in the Financial Services segment
Debt securities		894,493		1,017,169		1,012,057
Equity securities		884,480		1,398,097		1,798,536
Other financial assets
Debt securities		8,509		9,671		16,013
Equity securities		86,628		182,985		120,274
Derivative assets		46,464		38,913		61,023
Financial assets designated to be measured at FVPL
Investments and advances in the Financial Services segment
Debt securities		247,289		295,314		267,169
Financial assets required to be measured at fair value through other comprehensive income (“FVOCI”)
Investments and advances in the Financial Services segment
Debt securities		12,222,667		12,113,844		12,378,244
Other financial assets
Debt securities		760		529		522
Financial assets designated to be measured at FVOCI
Investments and advances in the Financial Services segment
Equity securities		2,907		5,754		8,016
Other financial assets
Equity securities		54,758		340,364		303,992
Total assets		18,319,771		19,880,882		21,271,427
Current assets		1,645,765		1,888,572		2,130,033
Non-current assets		16,674,006		17,992,310		19,141,394

* The amounts of trade and other receivables exclude contract assets within trade and other receivables, and contract assets in the consolidated statements of financial position.

Cash and cash equivalents are excluded from the table above. Refer to Note 27.

	Yen in millions
	April 1		March 31
	2020		2021		2022
Liabilities:
Financial liabilities required to be measured at AC
Short-term borrowings		824,045		1,201,747		1,976,553
Current portion of long-term debt		98,923		205,406		171,409
Trade and other payables
Trade payables		1,139,093		1,455,751		1,716,316
Other payables		171,443		140,812		126,926
Deposits from customers in the banking business *		2,440,783		2,773,884		3,004,215
Long-term debt		939,030		1,053,636		1,203,646
Other financial liabilities		60,291		47,336		63,281
Financial liabilities required to be measured at FVPL
Other financial liabilities
Derivative liabilities		35,866		40,354		72,120
Contingent consideration		5,666		6,161		21,552
Financial liabilities designated to be measured at FVPL
Other financial liabilities
Redeemable noncontrolling interests		7,767		8,179		34,995
Total liabilities		5,722,907		6,933,266		8,391,013
Current liabilities		4,637,043		5,740,213		6,975,408
Non-current liabilities		1,085,864		1,193,053		1,415,605

* Deposits from customers in the banking business include the non-current portion that is recorded within other financial liabilities in the consolidated statements of financial position.

Summary of Assets and Liabilities that are Measured at Fair Value on a Recurring Basis

The fair value of Sony’s assets and liabilities that are measured at fair value on a recurring basis as of April 1, 2020, March 31, 2021 and 2022 is as follows:

	Yen in millions
	April 1, 2020
									Presentation in the consolidated statements of financial position
	Level 1		Level 2		Level 3		Total		Investments and advances in the Financial Services segment (Current)		Other financial assets (Current)		Investments and advances in the Financial Services segment (Non-current)		Other financial assets (Non-current)
Assets:
Financial assets required to be measured at FVPL
Debt securities
Japanese national government bonds		—		162,708		—		162,708		4,505		—		158,203		—
Japanese local government bonds		—		600		—		600		—		—		600		—
Japanese corporate bonds		—		9,395		30		9,425		—		—		9,395		30
Foreign government bonds		24,330		155,908		—		180,238		66		—		180,172		—
Foreign corporate bonds		—		32,157		683		32,840		7,903		—		24,254		683
Securitized products		—		—		5,787		5,787		—		—		5,787		—
Investment funds		—		483,613		27,791		511,404		—		—		503,608		7,796
Equity securities		958,414		9,757		2,937		971,108		—		—		884,480		86,628
Derivative assets
Interest rate contracts		—		1,604		—		1,604		—		53		—		1,551
Foreign exchange contracts		315		21,188		—		21,503		—		21,454		—		49
Equity contracts		604		18,281		4,081		22,966		—		22,966		—		—
Other		391		—		—		391		—		391		—		—
Financial assets designated to be measured at FVPL
Debt securities
Japanese national government bonds		—		51,664		—		51,664		10,011		—		41,653		—
Japanese local government bonds		—		28,604		—		28,604		6,822		—		21,782		—
Japanese corporate bonds		—		22,227		—		22,227		2,607		—		19,620		—
Foreign government bonds		—		41,089		—		41,089		9,618		—		31,471		—
Foreign corporate bonds		—		103,159		546		103,705		19,798		—		83,907		—
Financial assets required to be measured at FVOCI
Debt securities
Japanese national government bonds		—		9,918,197		—		9,918,197		—		—		9,918,197		—
Japanese local government bonds		—		40,569		—		40,569		8,513		—		32,056		—
Japanese corporate bonds		—		698,188		34,569		732,757		12,167		—		720,590		—
Foreign government bonds		—		1,298,020		—		1,298,020		1,517		—		1,296,400		103
Foreign corporate bonds		—		175,670		14,541		190,211		58,010		—		131,544		657
Securitized products		—		33,383		10,290		43,673		—		—		43,673		—
Financial assets designated to be measured at FVOCI
Equity securities		10,432		—		47,233		57,665		—		—		2,907		54,758
Total assets		994,486		13,305,981		148,488		14,448,955		141,537		44,864		14,110,299		152,255
									Presentation in the consolidated statements of financial position
	Level 1		Level 2		Level 3		Total		Other financial liabilities (Current)		Other financial liabilities (Non-current)
Liabilities:
Financial liabilities required to be measured at FVPL
Derivative liabilities
Interest rate contracts		—		17,679		—		17,679		483		17,196
Foreign exchange contracts		226		16,110		—		16,336		14,581		1,755
Equity contracts		1,476		—		—		1,476		1,476		—
Other		375		—		—		375		375		—
Contingent consideration		—		—		5,666		5,666		2,640		3,026
Financial liabilities designated to be measured at FVPL
Redeemable noncontrolling interests		—		—		7,767		7,767		—		7,767
Total liabilities		2,077		33,789		13,433		49,299		19,555		29,744

	Yen in millions
	March 31, 2021
									Presentation in the consolidated statements of financial position
	Level 1		Level 2		Level 3		Total		Investments and advances in the Financial Services segment (Current)		Other financial assets (Current)		Investments and advances in the Financial Services segment (Non-current)		Other financial assets (Non-current)
Assets:
Financial assets required to be measured at FVPL
Debt securities
Japanese national government bonds		—		168,281		—		168,281		—		—		168,281		—
Japanese local government bonds		—		600		—		600		—		—		600		—
Japanese corporate bonds		—		14,386		62		14,448		—		—		14,386		62
Foreign government bonds		30,164		183,994		—		214,158		—		—		214,158		—
Foreign corporate bonds		—		21,297		213		21,510		5,434		—		15,863		213
Securitized products		—		—		6,142		6,142		—		—		6,142		—
Investment funds		—		564,447		37,254		601,701		—		—		592,305		9,396
Equity securities		1,555,620		22,290		3,172		1,581,082		13,425		—		1,384,672		182,985
Derivative assets
Interest rate contracts		—		12,788		—		12,788		—		50		—		12,738
Foreign exchange contracts		3		15,688		—		15,691		—		14,104		—		1,587
Equity contracts		241		—		10,176		10,417		—		5,278		—		5,139
Other		17		—		—		17		—		17		—		—
Financial assets designated to be measured at FVPL
Debt securities
Japanese national government bonds		—		65,988		—		65,988		21,021		—		44,967		—
Japanese local government bonds		—		26,724		—		26,724		12,088		—		14,636		—
Japanese corporate bonds		—		16,422		—		16,422		12,483		—		3,939		—
Foreign government bonds		—		17,174		—		17,174		—		—		17,174		—
Foreign corporate bonds		—		169,006		—		169,006		24,700		—		144,306		—
Financial assets required to be measured at FVOCI
Debt securities
Japanese national government bonds		—		9,797,091		—		9,797,091		—		—		9,797,091		—
Japanese local government bonds		—		47,339		—		47,339		17,536		—		29,803		—
Japanese corporate bonds		—		723,335		93,288		816,623		12,497		—		804,126		—
Foreign government bonds		—		1,185,639		—		1,185,639		—		—		1,185,528		111
Foreign corporate bonds		—		195,992		18,066		214,058		88,412		—		125,243		403
Securitized products		—		44,105		9,402		53,507		—		—		53,507		—
Other		—		116		—		116		—		—		101		15
Financial assets designated to be measured at FVOCI
Equity securities		241,577		—		104,541		346,118		—		—		5,754		340,364
Total assets		1,827,622		13,292,702		282,316		15,402,640		207,596		19,449		14,622,582		553,013
									Presentation in the consolidated statements of financial position
	Level 1		Level 2		Level 3		Total		Other financial liabilities (Current)		Other financial liabilities (Non-current)
Liabilities:
Financial liabilities required to be measured at FVPL
Derivative liabilities
Interest rate contracts		—		14,962		—		14,962		694		14,268
Foreign exchange contracts		128		20,105		—		20,233		20,233		—
Equity contracts		986		4,171		—		5,157		5,157		—
Other		2		—		—		2		2		—
Contingent consideration		—		—		6,161		6,161		1,669		4,492
Financial liabilities designated to be measured at FVPL
Redeemable noncontrolling interests		—		—		8,179		8,179		5,307		2,872
Total liabilities		1,116		39,238		14,340		54,694		33,062		21,632

	Yen in millions
	March 31, 2022
									Presentation in the consolidated statements of financial position
	Level 1		Level 2		Level 3		Total		Investments and advances in the Financial Services segment (Current)		Other financial assets (Current)		Investments and advances in the Financial Services segment (Non-current)		Other financial assets (Non-current)
Assets:
Financial assets required to be measured at FVPL
Debt securities
Japanese national government bonds		—		368,273		—		368,273		—		—		368,273		—
Japanese local government bonds		—		600		—		600		—		—		600		—
Japanese corporate bonds		—		15,350		18		15,368		—		—		15,317		51
Foreign government bonds		29,237		185,238		—		214,475		—		—		214,475		—
Foreign corporate bonds		—		—		117		117		—		—		—		117
Securitized products		—		—		3,713		3,713		—		—		3,713		—
Investment funds		—		377,004		48,520		425,524		3		—		409,676		15,845
Equity securities		1,906,244		9,349		3,217		1,918,810		—		—		1,798,536		120,274
Derivative assets
Interest rate contracts		—		26,795		—		26,795		—		32		—		26,763
Foreign exchange contracts		—		30,204		—		30,204		—		28,147		—		2,057
Equity contracts		—		—		4,024		4,024		—		3,669		—		355
Financial assets designated to be measured at FVPL
Debt securities
Japanese national government bonds		—		48,711		—		48,711		4,002		—		44,709		—
Japanese local government bonds		—		26,612		—		26,612		5,315		—		21,297		—
Japanese corporate bonds		—		7,228		—		7,228		3,907		—		3,321		—
Foreign government bonds		—		17,598		—		17,598		1,466		—		16,132		—
Foreign corporate bonds		—		163,395		3,625		167,020		33,690		—		133,330		—
Financial assets required to be measured at FVOCI
Debt securities
Japanese national government bonds		—		9,667,158		—		9,667,158		—		—		9,667,158		—
Japanese local government bonds		—		36,369		—		36,369		12,435		—		23,934		—
Japanese corporate bonds		—		746,223		154,245		900,468		10,257		—		890,211		—
Foreign government bonds		—		1,353,394		—		1,353,394		—		—		1,353,277		117
Foreign corporate bonds		—		318,699		20,837		339,536		65,000		—		274,131		405
Securitized products		—		41,982		39,859		81,841		—		—		81,841		—
Financial assets designated to be measured at FVOCI
Equity securities		106,499		—		205,509		312,008		—		—		8,016		303,992
Total assets		2,041,980		13,440,182		483,684		15,965,846		136,075		31,848		15,327,947		469,976
									Presentation in the consolidated statements of financial position
	Level 1		Level 2		Level 3		Total		Other financial liabilities (Current)		Other financial liabilities (Non-current)
Liabilities:
Financial liabilities required to be measured at FVPL
Derivative liabilities
Interest rate contracts		—		7,530		—		7,530		471		7,059
Foreign exchange contracts		—		36,582		—		36,582		36,582		—
Equity contracts		11,903		16,105		—		28,008		28,008		—
Contingent consideration		—		—		21,552		21,552		1,475		20,077
Financial liabilities designated to be measured at FVPL
Redeemable noncontrolling interests		—		—		34,995		34,995		2,435		32,560
Total liabilities		11,903		60,217		56,547		128,667		68,971		59,696

Summary of Valuation Techniques Used to Measure the Fair Value of Assets and Liabilities Classified as Level 3

The valuation techniques used to measure the fair value of assets and liabilities classified as Level 3, significant unobservable inputs, and their range are as follows:

	Valuation technique(s)		Significant unobservable inputs		Range
					April 1, 2020		March 31, 2021		March 31, 2022
Financial assets required to be measured at FVOCI
Debt securities
Japanese corporate bonds		Discounted cash flow		Credit spread *		37bp-67bp		27bp-65bp		26bp-67bp
Foreign corporate bonds						40bp-280bp		20bp-130bp		0bp-170bp
Securitized products						110bp-150bp		100bp-150bp		100bp-160bp

* bp = basis point

Summary of Changes in Fair Value of Level 3 Assets and Liabilities

The changes in fair value of Level 3 assets and liabilities for the fiscal years ended March 31, 2021 and 2022 are as follows:

	Yen in millions
	Fiscal year ended March 31, 2021
			Total gains (losses)*1
	Beginning balance		Net income*2			Other comprehensive income*3			Purchases		Sales and settlements			Transfers to Level 3*4		Transfers out of Level 3*5			Other			Ending balance
Assets:
Financial assets required to be measured at FVPL
Debt securities
Japanese corporate bonds		30		—			—			32		—			—		—			—			62
Foreign corporate bonds		683		—			—			101		—			—		—			(571	)		213
Securitized products		5,787		—			—			2,761		(2,406	)		—		—			—			6,142
Investment funds		27,791		66			62			18,232		(8,566	)		—		—			(331	)		37,254
Equity securities		2,937		2,081			26			1,446		(2,818	)		—		(500	)		—			3,172
Derivative assets
Equity contracts		4,081		5,554			541			—		—			—		—			—			10,176
Financial assets designated to be measured at FVPL
Debt securities
Foreign corporate bonds		546		(19	)		—			—		(527	)		—		—			—			—
Financial assets required to be measured at FVOCI
Debt securities
Japanese corporate bonds		34,569		—			(5,580	)		64,299		—			—		—			—			93,288
Foreign corporate bonds		14,541		168			365			6,136		(7,304	)		4,544		—			(384	)		18,066
Securitized products		10,290		761			75			—		(3,900	)		2,176		—			—			9,402
Financial assets designated to be measured at FVOCI
Equity securities		47,233		—			25,829			35,999		(1,053	)		—		(4,559	)		1,092			104,541
Liabilities:
Financial liabilities required to be measured at FVPL
Contingent consideration		5,666		16			101			2,041		(1,532	)		—		—			(131	)		6,161
Financial liabilities designated to be measured at FVPL
Redeemable noncontrolling interests		7,767		783			655			1,262		(2,288	)		—		—			—			8,179

	Yen in millions
	Fiscal year ended March 31, 2022
			Total gains (losses)*1
	Beginning balance		Net income*2			Other comprehensive income*3			Purchases		Sales and settlements			Transfers to Level 3*4		Transfers out of Level 3*5			Other			Ending balance
Assets:
Financial assets required to be measured at FVPL
Debt securities
Japanese corporate bonds		62		—			—			20		—			—		(34	)		(30	)		18
Foreign corporate bonds		213		5			—			10		—			—		—			(111	)		117
Securitized products		6,142		—			—			—		(2,429	)		—		—			—			3,713
Investment funds		37,254		5,678			394			22,079		(16,885	)		—		—			—			48,520
Equity securities		3,172		(395	)		(15	)		477		(22	)		—		—			—			3,217
Derivative assets
Equity contracts		10,176		(6,629	)		477			—		—			—		—			—			4,024
Financial assets designated to be measured at FVPL
Debt securities
Foreign corporate bonds		—		337			—			—		—			3,288		—			—			3,625
Financial assets required to be measured at FVOCI
Debt securities
Japanese corporate bonds		93,288		(1	)		(13,006	)		73,964		—			—		—			—			154,245
Foreign corporate bonds		18,066		700			(5	)		12,000		(9,868	)		—		—			(56	)		20,837
Securitized products		9,402		279			(82	)		41,763		(10,625	)		3,166		(4,044	)		—			39,859
Financial assets designated to be measured at FVOCI
Equity securities		104,541		—			25,614			89,274		(5,825	)		63		(7,884	)		(274	)		205,509
Liabilities:
Financial liabilities required to be measured at FVPL
Contingent consideration		6,161		297			1,645			15,221		(1,762	)		—		—			(10	)		21,552
Financial liabilities designated to be measured at FVPL
Redeemable noncontrolling interests		8,179		2,008			2,978			27,240		(5,285	)		—		—			(125	)		34,995

*1 For liability items, gains are presented as negative and losses are presented as positive.

*2 Gains (losses) recognized in net income are included in financial services revenue, financial income and financial expenses in the consolidated statements of income.

*3 Gains (losses) recognized in other comprehensive income are included in changes in equity instruments measured at fair value through other comprehensive income, changes in debt instruments measured at fair value through other comprehensive income and exchange differences on translating foreign operations in the consolidated statements of comprehensive income.

*4 Certain debt and equity securities were transferred to Level 3 because differences between the fair value determined by indicative quotes from dealers and the fair value determined by internally developed prices became significant and the observability of the inputs used decreased.

*5 Certain debt and equity securities were transferred from Level 3 because observable market data became available.

Summary of Changes in Unrealized Gains (Losses) Recognized in Net Income for Level 3 Assets and Liabilities

The changes in unrealized gains (losses) recognized in net income for Level 3 assets and liabilities held as of March 31, 2021 and 2022 are as follows:

	Yen in millions
	Fiscal year ended March 31
	2021			2022
Assets:
Financial assets required to be measured at FVPL
Debt securities
Foreign corporate bonds		—			5
Investment funds		(914	)		4,562
Equity securities		(652	)		98
Derivative assets
Equity contracts		5,554			(6,629	)
Financial assets designated to be measured at FVPL
Debt securities
Foreign corporate bonds		—			337
Financial assets required to be measured at FVOCI
Debt securities
Foreign corporate bonds		168			700
Securitized products		761			238
Liabilities:
Financial liabilities required to be measured at FVPL
Contingent consideration		—			(513	)
Financial liabilities designated to be measured at FVPL
Redeemable noncontrolling interests		(783	)		(1,878	)

Gains (losses) recognized in net income are included in financial services revenue, financial income and financial expenses in the consolidated statements of income.

Summary of Equity Instruments Measured at Fair Value Through Other Comprehensive Income

Equity instruments measured at fair value through other comprehensive income as of April 1, 2020, March 31, 2021 and 2022 comprise the following:

	Yen in millions
	April 1		March 31
	2020		2021		2022
Marketable equity instruments		10,432		241,577		106,499
Non-marketable equity instruments		47,233		104,541		205,509
Total		57,665		346,118		312,008

Summary of Equity Instruments Measured at Fair Value Through Other Comprehensive Income Which Were Derecognized

Information relating to investments derecognized during the fiscal years ended March 31, 2021 and 2022 is as follows:

	Yen in millions
	Fiscal year ended March 31
	2021			2022
Fair value at derecognition		2,644			11,015
Cumulative amount recognized in other comprehensive income, net of tax *		(6,085	)		5,784
Dividend received		5			70

* The cumulative amount recognized in other comprehensive income, net of tax, was transferred to retained earnings upon derecognition of the equity instruments.

Summary of Significant Marketable Equity Instruments Measured at Fair Value Through Other Comprehensive Income

Significant marketable equity instruments measured at fair value through other comprehensive income as of April 1, 2020, March 31, 2021 and 2022 are as follows:

	Yen in millions
	April 1		March 31
	2020		2021		2022
Bilibili Inc.		—		205,177		54,162
KADOKAWA Corporation		—		6,110		9,161
Toei Animation Co., Ltd.		3,411		8,851		8,371
Safie Inc.		—		—		7,122
ClearView Wealth Limited		1,472		4,228		6,987
Devolver Digital, Inc.		—		—		5,773
Chicken Soup for the Soul Entertainment, Inc.		—		4,717		5,521

Summary of Balances of the Non-Marketable Instruments Measured at Fair Value Through Other Comprehensive Income by Major Sector Categories

The balances of the non-marketable instruments measured at fair value through other comprehensive income by major sector categories as of April 1, 2020, March 31, 2021 and 2022 are as follows:

	Yen in millions
	April 1		March 31
	2020		2021		2022
Entertainment*1		7,634		52,458		148,283
Manufacturing*2		24,806		33,579		35,406
Information technology, Communication and Service*3		12,363		16,416		20,327

*1 Major investments included were as follows:

April 1, 2020: Crackle Plus, LLC

March 31, 2021: Epic Games, Inc.

March 31, 2022: Epic Games, Inc. and Scopely, Inc.

*2 Major investments included Nichia Corporation.

*3 Major investments included MBS Media Holdings, Inc.

Summary of Fair Values by Fair Value Hierarchy Level of Certain Financial Instruments that are Measured at Amortized Cost

The fair values by fair value hierarchy level of certain financial instruments that are measured at amortized cost as of April 1, 2020, March 31, 2021 and 2022 are summarized as follows:

	Yen in millions
	April 1, 2020
	Fair value								Carrying amount
	Level 1		Level 2		Level 3		Total		Total
Assets:
Debt securities
Japanese national government bonds		—		94,062		—		94,062		72,064
Japanese local government bonds		—		2,835		—		2,835		2,503
Japanese corporate bonds		—		4,166		—		4,166		3,634
Foreign corporate bonds		—		105		—		105		98
Securitized products		—		—		160,760		160,760		174,772
Other		—		41		2,335		2,376		2,376
Housing loans in the banking business		—		2,161,432		—		2,161,432		1,919,219
Total assets		—		2,262,641		163,095		2,425,736		2,174,666
Liabilities:
Long-term debt including the current portion		—		605,444		25,401		630,845		631,716
Total liabilities		—		605,444		25,401		630,845		631,716

	Yen in millions
	March 31, 2021
	Fair value								Carrying amount
	Level 1		Level 2		Level 3		Total		Total
Assets:
Debt securities
Japanese national government bonds		—		87,705		—		87,705		71,420
Japanese local government bonds		—		2,010		—		2,010		1,716
Japanese corporate bonds		—		3,883		—		3,883		3,537
Foreign corporate bonds		—		6,032		—		6,032		5,907
Securitized products		—		—		211,229		211,229		211,271
Other		—		41		4,902		4,943		4,943
Housing loans in the banking business		—		—		2,559,073		2,559,073		2,342,728
Total assets		—		99,671		2,775,204		2,874,875		2,641,522
Liabilities:
Long-term debt including the current portion		—		794,479		55,451		849,930		857,019
Total liabilities		—		794,479		55,451		849,930		857,019
	Yen in millions
	March 31, 2022
	Fair value								Carrying amount
	Level 1		Level 2		Level 3		Total		Total
Assets:
Debt securities
Japanese national government bonds		—		86,622		—		86,622		75,634
Japanese local government bonds		—		1,963		—		1,963		1,717
Japanese corporate bonds		—		3,727		—		3,727		3,583
Foreign corporate bonds		—		5,121		—		5,121		5,047
Securitized products		—		—		269,376		269,376		271,308
Other		—		41		909		950		949
Housing loans in the banking business		—		—		2,837,349		2,837,349		2,752,985
Total assets		—		97,474		3,107,634		3,205,108		3,111,223
Liabilities:
Long-term debt including the current portion		—		841,249		60,873		902,122		909,706
Total liabilities		—		841,249		60,873		902,122		909,706

Summary of Income and Expenses Related to Financial Instruments in the Financial Services Segment

The breakdown of income and expenses related to financial instruments in the Financial Services segment for the fiscal years ended March 31, 2021 and 2022 is as follows:

	Yen in millions
	March 31, 2021
	Financial instruments required to be measured at FVPL		Financial instruments designated to be measured at FVPL			Financial assets measured at AC			Financial liabilities measured at AC			Debt instruments measured at FVOCI		Equity instruments measured at FVOCI		Total
Income
Net gains (losses) recognized in profit or loss		412,957		4,936			(14,069	)		(5,569	)		51,194		—		449,449
Total interest income		—		—			26,141			—			169,072		—		195,213
Dividend income		—		—			—			—			—		2		2
Expenses
Total interest expenses		—		—			—			4,577			—		—		4,577
Impairment losses (gains) on financial assets		—		—			(15	)		—			18		—		3
	Yen in millions
	March 31, 2022
	Financial instruments required to be measured at FVPL		Financial instruments designated to be measured at FVPL			Financial assets measured at AC			Financial liabilities measured at AC			Debt instruments measured at FVOCI		Equity instruments measured at FVOCI		Total
Income
Net gains (losses) recognized in profit or loss		225,922		(6,673	)		14,765			(49,110	)		148,813		—		333,717
Total interest income		—		—			32,839			—			180,006		—		212,845
Dividend income		—		—			—			—			—		85		85
Expenses
Total interest expenses		—		—			—			3,838			—		—		3,838
Impairment losses (gains) on financial assets		—		—			19			—			24		—		43