Financial income and expense (Tables)

12 Months Ended

Mar. 31, 2022

Financial income


	Yen in millions
	Fiscal year ended March 31
	2021		2022
Interest income
Financial assets measured at AC		7,610		6,996
Dividends
Financial assets measured at FVOCI		1,566		2,792
Gain on revaluation of equity instruments
Financial assets measured at FVPL *1		61,259		—
Other		13,357		9,516

Total		83,792		19,304

Shares of Spotify Technology S.A. (“Spotify”) held by Sony are classified as equity securities required to be measured at fair value through profit or loss. The revaluation of the Spotify shares owned as of March 31, 2021 and March 31, 2022 resulted in

unrealized gain, net of costs to be paid to Sony’s artists and distributed labels, of 51,310 million yen (480 million U.S. dollars) and

unrealized loss, net of a decrease in costs to be paid to Sony’s artists and distributed labels, of 45,017 million yen (395 million U.S. dollars)

respectively.

Foreign exchange loss, net includes gains or losses from foreign exchange contracts.

Summary of financial expenses

Financial expenses


	Yen in millions
	Fiscal year ended March 31
	2021		2022
Interest expense
Financial liabilities measured at AC		5,916		6,377
Other		8,292		8,223
Foreign exchange loss, net *2		16,191		1,612
Loss on revaluation of equity instruments
Financial assets measured at FVPL *1		—		66,177
Other		10,683		21,751

Total		41,082		104,140

unrealized gain, net of costs to be paid to Sony’s artists and distributed labels, of 51,310 million yen (480 million U.S. dollars) and

unrealized loss, net of a decrease in costs to be paid to Sony’s artists and distributed labels, of 45,017 million yen (395 million U.S. dollars)

respectively.

Foreign exchange loss, net includes gains or losses from foreign exchange contracts.