Offsetting of financial assets and financial liabilities (Tables)

12 Months Ended

Mar. 31, 2024

Text Block1 [Abstract]

Summary of Offsetting Financial Assets and Financial Liabilities

Tables below show the gross amounts of financial assets and liabilities, amounts offset, and net amounts presented in the consolidated statements of financial position, as well as the financial assets and liabilities that are subject to enforceable master netting agreements or similar agreements, as of March 31, 2023 and 2024.

	Yen in millions
	March 31, 2023
	Gross amounts recognized financial assets and financial liabilities		Amounts offset in the consolidated statements of financial position		Net amounts presented in the consolidated statements of financial position		Gross amounts not offset in the consolidated statements of financial position
							Financial instruments		Cash collateral		Net amounts
Derivative assets*1		34,382		—		34,382		16,430		13,852		4,100
Trade receivables*2		175,872		174,930		942		—		—		942
Total assets		210,254		174,930		35,324		16,430		13,852		5,042
Derivative liabilities*1		31,997		—		31,997		21,700		5,216		5,081
Trade payables*2		281,295		174,930		106,365		—		—		106,365
Short-term borrowings*3		1,557,652		—		1,557,652		1,556,595		—		1,057
Total liabilities		1,870,944		174,930		1,696,014		1,578,295		5,216		112,503

	Yen in millions
	March 31, 2024
	Gross amounts recognized financial assets and financial liabilities		Amounts offset in the consolidated statements of financial position		Net amounts presented in the consolidated statements of financial position		Gross amounts not offset in the consolidated statements of financial position
							Financial instruments		Cash collateral		Net amounts
Derivative assets*1		33,661		—		33,661		12,098		17,878		3,685
Trade receivables*2		48,925		47,550		1,375		—		—		1,375
Total assets		82,586		47,550		35,036		12,098		17,878		5,060
Derivative liabilities*1		28,107		—		28,107		13,153		6,522		8,432
Trade payables*2		69,436		47,550		21,886		—		—		21,886
Short-term borrowings*3		1,504,893		—		1,504,893		1,503,455		—		1,438
Total liabilities		1,602,436		47,550		1,554,886		1,516,608		6,522		31,756

*1 Certain subsidiaries have entered into master netting agreements or other similar agreements, which are mainly International Swaps and Derivatives Association (“ISDA”) Master Agreements. An ISDA Master Agreement is an agreement between two counterparties that may have multiple derivative contracts with each other, and such ISDA Master Agreement may provide for the net settlement of all or a specified group of these derivative contracts, through a single payment, in a single currency, in the event of a default on or affecting any one derivative contract, or a termination event affecting all or a specified group of derivative contracts. Master netting agreements create a right of set off, but the master netting agreements do not automatically provide for such set off. 

*2 Amounts offset in the consolidated statements of financial position are related to repurchase agreements of products.

*3 Short-term borrowings relate to bond lending transactions and repurchase agreements (repos).